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rehearsal periods during the year when his responsibilities
encompassed periods of seven-day weeks of 14 hours a day. Yet,
an examination of his travel log indicates no break in his
research activities of longer than three days, with one exception
during the first week in December.
We thus find that petitioner’s log is inadequate
substantiation because it is not credible. We have no doubt that
petitioner engaged in extensive research for his play, and that
he did travel significant distances to conduct that research.
But we are unable to allow deductions for that mileage based on
the evidence he submitted. In many instances, when confronted
with deficient evidence, courts may resort to the rule of Cohan
v. Commissioner, 39 F.2d 540 (2d Cir. 1930)(the Cohan rule)24 and
estimate the proper deduction amount. This rule is not
available, however, when dealing with “listed property” under
section 274. Sanford v. Commissioner, 50 T.C. 823, 827 (1968),
affd. 412 F.2d 201 (2d Cir. 1969). Thus, we disallow
petitioner’s claimed mileage deductions in full.
24 Although best known to tax lawyers for his rule, George
M. Cohan was also a playwright, actor, and songwriter, who wrote
such stage classics as “The Man Who Owned Broadway.” His life
outside tax litigation was the source material for the classic
Jimmy Cagney film, Yankee Doodle Dandy (Warner Bros. 1942). (We
also note that this year marks the centennial of Cohan’s breakout
role in Little Johnny Jones, featuring Yankee Doodle Boy (I’m a
Yankee Doodle Dandy) and Give My Regards to Broadway.)
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