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an estimate may be made and to permit us to conclude that a
deductible expense, rather than a nondeductible personal expense,
was incurred in at least the amount allowed. Williams v. United
States, 245 F.2d 559, 560 (5th Cir. 1957); Vanicek v.
Commissioner, 85 T.C. 731, 742-743 (1985).5
The record before us is rife with inconsistencies as to
nearly every element that would be germane to our ability to
determine or estimate the amount of any deductible expenses for
Mr. Alderman’s transportation. We first consider mileage. At
trial, Mr. Alderman testified that the distance between
petitioners’ residence and his place of work was 45 miles,
between his work and Mrs. Alderman’s work was 55 miles, and
between Mrs. Alderman’s work and their residence was 7 miles. He
5 In written communications with the Court, petitioners
indicate some disagreement between the parties regarding our
authority to estimate deductible expenses. Petitioners imply
that the extent of this authority may have been misrepresented by
respondent, thereby influencing petitioners’ choice to forgo
particular arguments. Petitioners cite Maher v. Commissioner,
T.C. Memo. 2003-85, for the proposition that “the court estimated
an expense not documented monetarily but was physically proven to
have been incurred.” While we regret any misunderstanding that
may have ensued between the parties, we clarify that petitioners’
reading of Maher v. Commissioner, supra, would appear to be
overly broad. Specifically, the evidence in that case
established a specific total amount paid by Mr. Maher for
automobile insurance. Id. Based on the record presented, this
Court was then able to estimate the percentage of that insurance
attributable to Mrs. Maher’s use of the automobile(s) and
consequently deductible as alimony. Id. Maher v. Commissioner,
supra, however, does not permit the Court to estimate the
deductible portion of an expense when there is no documentary or
other credible evidence in the record establishing the total
expense incurred.
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