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to establish the amount of claimed deductions. Sec. 6001; sec.
1.6001-1(a), Income Tax Regs. Section 274(d)(4) imposes
stringent substantiation requirements for the deduction of
certain listed property defined under section 280F(d)(4), which
includes automobiles.
Petitioner provided a photocopy of a calendar in which the
months and days were written, but no year appears on the
calendar. Petitioner testified that he recorded his daily
mileage for 1998 in that calendar and that he kept no record of
mileage other than the calendar. We disregard the calendar
because the Court finds that it was prepared for audit and/or
trial. In any event, the total number of miles cannot be
ascertained from the calendar entries. Based on petitioner’s so-
called record, respondent’s determination was generous and is
sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011