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parking fees and tolls that petitioners claim he paid.8
The total amount of miles for 2002 of 72,746 that petition-
ers claim Mr. Shoemaker drove for business, as reflected in
document one,9 is inconsistent with and contradicted by the total
amount of miles for 2002 of 43,001 that petitioners claim Mr.
Shoemaker drove for business, as reflected in certain other
evidence. Such other evidence consists of two receipts for
service (automobile service receipts) that petitioners introduced
into the record as evidence of such total amount of miles. The
automobile service receipts are for service during 2002 on a
black 2001 Dodge Dakota truck (Dodge truck) that petitioners
claim Mr. Shoemaker drove during 2002 between petitioners’ resi-
dence and his job site locations. The first automobile service
8Certain of the claimed monthly totals that Mr. Shoemaker
entered in document one are not accurate. For example, for
February 2002, Mr. Shoemaker made entries showing the total
number of days worked, the total miles that petitioners claim he
drove between petitioners’ residence and the job site locations
at which petitioners claim he worked, and the total parking fees
and tolls that petitioners claim he paid as 27 days, 6,156 miles,
and $85.90. However, the actual respective monthly totals of the
daily amounts that Mr. Shoemaker entered in document one for
February 2002 for such items are 24 days, 5,472 miles, and $76.
9We have used as the total miles for 2002 that petitioners
claim Mr. Shoemaker drove for business, as reflected in document
one (i.e., 72,746), the total of the daily entries that Mr.
Shoemaker made in document one for the respective miles that
petitioners claim Mr. Shoemaker drove each month during 2002
between petitioners’ residence and the respective job site
locations at which petitioners claim Mr. Shoemaker worked. See
supra note 8.
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