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With regard to the deductions for car expenses, petitioner
has no logs or trip sheets.3 Rather, from what we gather, she
totaled the mileage driven for various periods and extrapolated
the total yearly mileage. This does not meet the substantiation
requirements of section 274 and the regulations thereunder.
Moreover, we note that the indicated business mileage driven
during 1999 was 34,981 miles ($10,844 � .31) and during 2000 was
51,644 miles ($16,268 � .315). During this time petitioner was
also a full time employee at Holt, and Holt reimbursed her for
any travel expenses to trade shows.4 While it may not have been
impossible to accomplish this driving, we find it highly
unlikely. For example, during 2000, she would have had to have
driven almost 1,000 miles per week, and, since she worked for
Holt full time, that driving would have to have been done on the
weekends. That would be approximately 500 miles per day.5
Respondent’s disallowance of the car expenses is sustained.
3 Sec. 7491, concerning the burden of proof, is not applicable
here because petitioners have not satisfied the substantiation
requirement. Sec. 7491(a)(2)(A).
4 Petitioner also introduced a copy of a hotel receipt from a
hotel in Alpharetta, Georgia, with the written notation “Show
Atlanta (16-18) - May - (Took vacation from work to go)”. The
notation is contradicted by petitioner’s testimony that Holt
reimbursed her for travel to trade shows.
5 We note that petitioner was in Buffalo, New York, and
Columbus, Ohio, on two weekends and her husband testified that
she was not away every weekend. Given that, the actual mileage
per week would have been even greater.
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