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rate that is deemed to satisfy the substantiation requirements
and has done so for 1997. Sec. 1.274(d)-1(a), Income Tax Regs.;
Rev. Proc. 96-63, 1996-2 C.B. 420.
Actual allowable expenses such as gasoline and tolls are
deductible if incurred in a trade or business and if they do not
constitute personal commuting expenses. Sec. 162; Green v.
Commissioner, 59 T.C. 456 (1972); sec. 1.162-1(a), Income Tax
Regs.
Petitioner’s Nissan Altima qualifies as “listed property”
under sections 274(d)(4) and 280F(d)(4)(A)(i). Petitioner has
not provided any facts in support of depreciation of the
automobile. Therefore, the deduction for depreciation of the
automobile is denied.
Petitioner produced a handwritten list approximating his
miles driven and tolls paid. This list provides no assistance as
to whether petitioner has claimed as a deduction a standard
mileage rate or actual expenses. To the extent that this list
reflects mileage, it does not appear to be a contemporaneous log.
See Smith v. Commissioner, supra. It also fails to establish
petitioner’s time, place, and business purpose of the miles
driven. Therefore, petitioner has not substantiated the
deduction for a mileage allowance, and it is denied.
To the extent that petitioner’s handwritten list reflects
actual expenses associated with the automobile, petitioner has
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