- 3 -
Petitioner drove his automobile to visit existing and
potential customers. From the beginning of 2001 until November
16, 2001, petitioner utilized his Honda Accord (Honda) for both
his business and personal transportation. On or after November
16, 2001, petitioner utilized a Nissan Maxima (Nissan) for all of
his transportation. Petitioner estimated use of his automobile
as approximately 20 percent personal and the remainder business.
Petitioner calculated his mileage expense for each of the years
in issue by reviewing the odometer of his automobile and
designating a percentage of the miles driven as business miles.
Petitioner submitted weekly activity reports to his
employer. Petitioner submitted to the Court copies of weekly
activity reports for approximately 15 weeks for 2001 and for the
entire year 2002. The weekly activity reports do not reflect the
number of miles driven, nor do they contain other details as to
specific business activity. Petitioner maintained a day planner;
however he lost the planner for 2001 sometime in early 2002.
Petitioner did not retain his day planner for 2002.
On his 2001 Federal income tax return, petitioner reported
wages of $59,358 and claimed itemized deductions on Schedule A,
Itemized Deductions, of $20,157. The claimed itemized deductions
consisted of $19,807 of employee business expenses and $350 of
gifts to charities. On his 2002 Federal income tax return
petitioner claimed itemized deductions of $9,091, consisting of
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011