N. Joseph Calarco - Page 20

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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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