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requirements of section 162(a). See Henry v. Commissioner, 36
T.C. 879, 884 (1961).
Petitioner presented absolutely no evidence, either
documentary or by testimony, to substantiate the additional
$92.83 of expenses deducted as travel expenses. Petitioner is
not entitled to a deduction for business expenses that are
completely unsubstantiated. Ronnen v. Commissioner, 90 T.C. 74,
102 (1988).
Accordingly, petitioner is not entitled to business expense
deductions on Schedule C of $782 for travel expenses and $60 for
meal and entertainment expenses. Respondent is sustained on this
issue.
B. Business Standard Mileage Rate Expense
The business standard mileage rate in lieu of operating and
fixed costs allows the taxpayer to deduct an amount determined by
multiplying the business standard mileage rate for the year at
issue by the number of miles driven for business purposes. Rev.
Proc. 96-63, 1996-2 C.B. 420. The business standard mileage rate
for 1997 was 31.5 cents per mile. Id., 1996-2 C.B. at 422.
On the barber shop Schedule C, petitioner reported 21,719
miles driven for business purposes. Petitioner claimed a
corresponding vehicle expense deduction of $6,841 for business
miles, applying the standard mileage rate. In the Stipulation of
Facts, respondent conceded that petitioner is entitled to 20,240
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