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The remaining expenses relate to petitioner's car and truck
expenses. As noted earlier, petitioners claimed $938.43. At
trial, respondent conceded petitioners' entitlement to a
deduction of $100 for such expenses, leaving at issue $838.43.
The expenses claimed relate to petitioner's use of his
vehicle in going to and from his home to each of the places where
he performed his services, including the use of his vehicle in
going from one business place to another business place. The
$100 respondent conceded as a car expense represents the amount
respondent determined was incurred by petitioner in going from
one location of his business to other locations. The remainder
represents petitioner's transportation expenses to and from his
home to each business location where he performed his self-
employment activity.
The Court finds it unnecessary to decide whether petitioner
substantiated the amount at issue. Petitioner contends that,
because his home was his principal place of business, he is
entitled to a deduction for car and truck expenses incurred from
his home to each place of business and his return home.
Petitioners' home, however, was not his principal place of
business; therefore, section 262 governs in this situation. As a
general rule, section 262 disallows expenses for personal,
living, or family expenses. Transportation expenses ordinarily
incurred between one's residence and one's principal place of
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