- 12 -
petitioner indicated that such one-way mileage is 245 miles.7 We
are unwilling to rely on document one, document two, or document
three. Petitioner admitted at trial that he has no other docu-
ments or records establishing (1) that during 2002 he worked at
each of the different job site locations at which he claims he
worked for the period of time during that year that he claims he
spent at each such location and (2) that during 2002 he drove the
respective round-trip mileages that he claims he drove from his
home in Ridgeley to such locations.
On the record before us, we find that petitioner has failed
to carry his burden of showing the amount of each business use of
his automobile based on mileage and the time of each such use
(i.e., the date of each such use).8 On that record, we further
7We note that in document three petitioner indicated that he
did not stay overnight in Elk Garden, W.Va., at which he claims
he worked during 2002. Nor did petitioner stay overnight in
Wiley Ford, W.Va., a job site location listed on document one at
which petitioner claims he worked during 2002 and which is,
according to document one, only five miles from petitioner’s home
in Ridgeley. At least with respect to his claimed job site
locations in Elk Garden, W.Va., and Wiley Ford, W.Va., we find
that petitioner has failed to show that any travel expenses that
he is claiming as deductions for the use of his automobile and
for meals with respect to his purported working at such locations
were paid or incurred while petitioner was away from home within
the meaning of sec. 162(a)(2).
8On the record before us, we find that petitioner has failed
to carry his burden of establishing the respective round-trip
mileages between his home in Ridgeley and the job site locations
at which he claims he worked during 2002. In this regard, we
note that petitioner claimed at trial that he calculated the
respective round-trip mileages between his home in Ridgeley and
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011