Scott T. Nobles - Page 3

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          both parties, the sole issue for decision is whether petitioner             
          is entitled to a greater automobile mileage allowance than that             
          allowed by respondent.                                                      
               Some of the facts have been stipulated and are so found.               
          Petitioner resided in North Highlands, California, at the time              
          his petition was filed.                                                     
               During 1998, petitioner was in the hardwood floor business.            
          Petitioner owned a 1977 Chevrolet Sierra pickup truck and used it           
          exclusively in his business.  On his 1998 Federal income tax                
          return, petitioner claimed a deduction for actual automobile                
          expenses in the amount of $13,409.  Respondent disallowed that              
          amount, as well as others that have been resolved by concessions,           
          and allowed $6,538 based on a reconstruction of approximately               
          21,700 miles at the standard mileage rate.                                  
               Section 7491 does not apply in this case because petitioner            
          has not complied with all applicable substantiation requirements.           
          Sec. 7491(a)(2)(A).                                                         
               Section 274(d) requires a taxpayer to substantiate the                 
          business use of listed property, as defined in section                      
          280F(d)(4), which includes a pickup truck, by adequate records or           
          by sufficient evidence corroborating the taxpayer’s own                     
          statement.  The limited evidence placed in the record by                    
          petitioner fails to persuade us that he is entitled to a greater            
          allowance for mileage than respondent allowed.  Accordingly, we             

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