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document two, the Morris Run, Pennsylvania, job site location at
which petitioner claims he worked for three months during 2002 is
not even listed on document one, which is the document that
purports to show all of the job site locations where petitioner
worked during that year.
Petitioner concedes that he did not prepare document one at
or near the time in 2002 of the use of his automobile or the
expenditures for meals that are at issue in this case. Peti-
tioner failed to establish when document two was prepared and
when the handwritten notations on document three were made.
Moreover, we found the three documents on which petitioner relies
to be inconsistent and not credible in certain material respects.
By way of illustration, in addition to the inconsistencies in
such documents discussed above regarding the job site locations
at which petitioner claims he worked during 2002, in document two
and document three petitioner indicated that during 2002 he
worked in Elk Garden, West Virginia, for four months, whereas in
document one petitioner indicated that during 2002 he worked in
Elk Garden, West Virginia, for six weeks. By way of further
illustration, in document two and document three petitioner
indicated that the one-way mileage between his home in Ridgeley
and Warren, Pennsylvania, is 178 miles, whereas in document one
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