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approximation or the unsupported testimony of the taxpayer.
Bradley v. Commissioner, T.C. Memo. 1996-461; Golden v.
Commissioner, T.C. Memo. 1993-602.
Petitioner's employment as a computer analyst did not
require that he drive 13,392 miles in 1999 or 13,000 miles in
2000. Therefore, the Court finds that petitioner's mileage
expenses are unrelated to his employment and thus are not
deductible. Respondent's disallowance of petitioner's claimed
employee business expenses is sustained.
3. Petitioner's Retirement Plan Withdrawals
Section 72 typically operates to include distributions in
gross income, and subsection (t) provides for an additional tax
on premature distributions. For purposes of the statute, section
4974(c) includes a pension plan described in section 401(a) as a
qualified retirement plan.
None of the exceptions enumerated in section 72(t)(2) is
applicable. Petitioner acknowledges that the funds were
withdrawn from his retirement plan accounts and that he had not
reached age 59-1/2. The foreclosure of petitioner's property and
his sister's funeral expenses do not satisfy any of the
exceptions set forth in section 72(t). Therefore, respondent's
determination that petitioner is liable for each year for the 10-
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