James Albert and Beverly Alderman - Page 7

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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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