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Respondent contends that the disallowed portion of the deduction
represents the miles driven by petitioner for personal reasons;
i.e., to visit his family in Orange County, California, and,
therefore, said travel was not an ordinary and necessary expense
relating to his trade or business.
Petitioner maintained a contemporaneous trip sheet which
established: (1) The trips taken by petitioner; (2) the starting
point and destination of each trip; and (3) the specific mileage
of each trip. The trip sheet establishes that petitioner drove
13,950 miles in taxable year 2000. Therefore, since petitioner
satisfies all other substantiation provisions of section 274(d),
the only issue for us to decide is whether the disallowed portion
of the mileage was driven for business purposes.
As previously stated, respondent alleges that the disallowed
mileage for trips taken by petitioner to the Chapman Law School
Library for legal research and claimed on the trip sheet were for
personal reasons; i.e., to visit his family in Orange County, and
not for business reasons.
Petitioner testified in response to respondent’s questioning
that: (1) His family lived in Orange County; (2) approximately
60 of the trips or approximately 4,300 of the claimed miles on
the trip sheet were to Chapman Law School Library, located in
Orange County; and (3) there were law school libraries closer
than Chapman Law School Library to petitioner’s Arthur Anderson,
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