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certain payments for the lease of the 1995 Jeep Grand Cherokee
because Ms. Thompson used that vehicle for company business. We
reject that testimony, which is contrary to other evidence in the
record. The record establishes that, as of February 16, 1996,
Weavewood’s company vehicle was a Cadillac, and not a 1995 Jeep
Grand Cherokee, and that Ms. Thompson, among others, drove that
Cadillac in connection with Weavewood business. The record
further establishes that the Gold Key credit application for the
lease of the 1995 Jeep Grand Cherokee indicated that Ms. Thompson
and petitioner were applying for credit for that lease and did
not indicate that Weavewood was applying for credit to lease that
vehicle or that Weavewood was in any way connected with that
application. The record also shows that the Gold Key lease
agreement for the 1995 Jeep Grand Cherokee indicated that Ms.
Thompson and petitioner were lessee and colessee, respectively,
and did not indicate that Weavewood was a lessee or colessee or
that Weavewood was in any way connected with that agreement.
Furthermore, during the first four months of 1996, petitioner
paid for the lease of the 1995 Jeep Grand Cherokee by signing
checks that were payable to Gold Key and drawn on petitioner’s
checking account. Moreover, a vehicle expense worksheet associ-
ated with petitioner’s 1995 Schedule C indicated that the car and
truck expenses claimed in that schedule related to a Grand
Cherokee that was placed into service on January 1, 1995. In
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