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In lieu of using the standard mileage rate, we can look to
the actual automobile expenses petitioner incurred in 2000. We
have similar concerns about the reliability of evidence in the
record to prove petitioner’s “actual” automobile expenses.
First, the master credit card summary showed $2,603 for “Auto
Services.” We note that petitioner testified that this account
was used for both business and personal expenses. We further
note that petitioner submitted no evidence to show which of these
automobile fuel expenses were for business rather than personal
use. The master credit card summary included a charge for car
fuel on February 26, 2000, when petitioner admitted that he and
his family were on vacation in San Francisco, California. In
addition, the Court learned that the “Auto Services” amount on
the master credit card summary included airplane fuel that
petitioner claimed and was allowed as an airplane expense.
In respondent’s opening brief, respondent conceded that
petitioner would be entitled to $1,884 of automobile expenses
rather than the $15,741 claimed. Although we did not find at
trial that petitioner satisfied the strict substantiation
requirements regarding the automobile expenses, we shall not
disturb respondent’s concession. Accordingly, petitioner is
entitled to an automobile expense deduction of $1,884 for 2000.
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