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said: “They can mail it to your office.” Petitioner also
admitted that “I didn’t do a lot of travel business.” Yet, he
provided a reconstructed mileage log prepared for the auditor
with 44 purported trips for “Sun Trips Pick up ticket”. He had
no original records from which he prepared this reconstruction.
The mileage between petitioner’s address in San Francisco and Sun
Trips’s address in San Jose is 46.8 miles, so the 120 mile round
trips on the so-called log are overstated in any event.
Respondent states that petitioner was allowed 44 trips for 94
miles and a miscellaneous deduction for other mileage. We
believe respondent was generous. For the other mileage,
petitioner relied essentially on his own testimony as to the
business purpose of these alleged expenses, as well as for the
other expenses in issue. It is well established that this Court
is not bound to accept a taxpayer’s self-serving, unverified, and
undocumented testimony. Tokarski v. Commissioner, 87 T.C. 74, 77
(1986); Hradesky v. Commissioner, 65 T.C. 87 (1975), affd. 540
F.2d 821 (5th Cir. 1976). We find petitioner’s testimony to be
just that, self-serving, unverified, and undocumented. We agree
with respondent that petitioner did not prove that the disallowed
car and truck expenses represent ordinary and necessary business
expenses or that such expenses were paid in 1998.
The depreciation/section 179 issue turns on petitioner’s
claims relating to the purchase of a computer and computer
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