- 8 - precluded from deducting them. See Weyts v. Commissioner, T.C. Memo. 2003-68. A contrary conclusion would contravene the statutory text and the purpose of recordkeeping for contributions in excess of $250. 4. Mileage Petitioner argues that he may deduct as a miscellaneous itemized deduction an amount for the 275.1 miles that he drove during the year in connection with the determination of his personal income tax liabilities. Respondent argues that all of this mileage is personal and, hence, nondeductible. Respondent also argues that the mileage was not incurred either in connection with the determination, collection, or refund of a tax, or as an ordinary and necessary expense related to the determination, collection, or refund of a tax. Yet, respondent does not dispute (and in fact has stipulated) that the 275.1 miles were driven for the purposes which we have described supra at p. 5. We hold that petitioner may deduct all of the disputed mileage at the standard mileage rate. Section 212(3) allows an individual to deduct “all the ordinary and necessary expenses paid or incurred during the taxable year * * * in connection with the determination, collection, or refund of any tax.” The Treasury Department has interpreted this section as follows: Expenses paid or incurred by an individual in connection with the determination, collection, orPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
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