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With respect to the instant matter, petitioners have neither
raised any argument with respect to a shift of burden under
section 7491 nor shown that they complied with the threshold
elements therefor. Notably, in this proceeding they have offered
no or negligible documentary evidence pertaining to the specifics
of Mr. Alderman’s transportation to and from work (e.g., mileage,
days of attendance, etc.). In addition, petitioners have
represented in communications submitted to the Court that records
related to petitioners’ 2000 return were lost or misplaced in
conjunction with a mortgage refinancing. The Court concludes on
this record that the burden of proof remains on petitioners.
II. Deduction Under Section 213
A. General Rules
As a general rule, section 262(a) precludes any deduction
“for personal, living, or family expenses.” Historically, the
cost of commuting to and from a taxpayer’s place of employment
has long been recognized as a nondeductible personal expense.
Commissioner v. Flowers, 326 U.S. 465, 472-473 (1946); Donnelly
v. Commissioner, 262 F.2d 411, 412-413 (2d Cir. 1959), affg. 28
T.C. 1278 (1957); Buck v. Commissioner, 47 T.C. 113, 119 (1966);
see also sec. 1.262-1(b)(5), Income Tax Regs. (“taxpayer’s costs
of commuting to his place of business or employment are personal
expenses and do not qualify as deductible expenses”).
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Last modified: May 25, 2011