Everett J. Diers - Page 9

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          requirements.  These include adequate records or other                      
          corroborating evidence of the amount of the expense, the time and           
          place of the automobile’s use, and the business purpose of its              
          use.  See Sanford v. Commissioner, 50 T.C. 823, 827-828 (1968),             
          affd. 412 F.2d 201 (2d Cir. 1969); Maher v. Commissioner, T.C.              
          Memo. 2003-85.  Petitioner claims he is entitled to deduct $8,910           
          in business expenses related to mileage traveled for work.                  
          Petitioner testified that he recorded annual mileage on December            
          31 of each year which tended to average approximately 36,000                
          miles and used that odometer reading as his mileage log to then             
          take 90 percent as a deduction for work-related travel.                     
          Petitioner, however, submitted no documentation or receipts to              
          substantiate any of the business expenses he claims he incurred             
          in 1996.  Accordingly, we conclude petitioner is not entitled to            
          deduct mileage as an automobile expense.                                    
               2.   Home Office Expenses                                              
               Section 280A(a) generally provides that no deduction                   
          otherwise allowable shall be allowed with respect to the business           
          use of a taxpayer’s residence.  Section 280A(c) provides                    
          exceptions to the general rule of section 280A(a) and requires              
          that expenses be allocated between the business and personal use            
          of the dwelling.  Thus, as relevant herein, section 280A(a) does            
          not apply to any item to the extent that the item is allocable to           
          a portion of the dwelling unit that is exclusively used on a                

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