James M. and Karen K. Barton - Page 3

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          warranty would be issued.  A typical job lasted 3 months and                
          required petitioner to travel to the jobsite five times or more.            
               During 2000, petitioner’s clients were located in Texas and            
          Louisiana.  Armko did not reimburse petitioner for expenses                 
          related to his sales activities.                                            
               Petitioner claimed $l5,7411 of automobile expenses2 as                 
          unreimbursed employee business expenses for 2000.  He testified             
          that he daily maintained a mileage log by recording the odometer            
          reading for each sales call on the day that he made the sales               
          call, then transferred this information into a spreadsheet on his           
          personal computer because, as he testified, he wanted to have a             
          “more efficient paperless office.”  Petitioner maintained no                
          other paper records for the business use of his automobile.  The            
          mileage log contained entries that were inconsistent with and in            
          fact contradicted other evidence before the Court.3  For example,           
          there were numerous entries on the same day on both the flight              
          log and the mileage log that showed times and distances traveled            
          that could not have taken place on the same day.  Petitioner                

               1All dollar amounts are rounded to the nearest dollar.                 
               2Petitioner claimed 48,434 miles, at the standard mileage              
          rate of 32.5 cents per mile, as business purpose miles on Form              
          2106, Employee Business Expenses, for 2000.  The standard mileage           
          rate for 2000 is set forth in Rev. Proc. 99-38, 1999-2 C.B. 525.            
               3Petitioner submitted a flight log to substantiate expenses            
          he claimed involving his 1960 Cessna 182-C airplane.  The parties           
          settled the Cessna airplane expense issue in the stipulation of             
          settled issues.  Accordingly, we consider the flight log only as            
          it relates to petitioner’s automobile expenses.                             




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