Kevin J. and Crystal A. Shoemaker - Page 15

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         amount of expenses that petitioners are claiming for each cate-              
         gory of expense at issue.  Mr. Shoemaker testified that petition-            
         ers’ accountant prepared document two after the Internal Revenue             
         Service contacted petitioners to request documentation regarding             
         petitioners’ 2002 return.  We shall not rely on document two to              
         establish petitioners’ position with respect to any of the ex-               
         penses for which they claim deductions for 2002.12                           
         Claimed Automobile Expenses                                                  
              In general, expenses relating to the use of an automobile               
         that a taxpayer pays or incurs while commuting between the tax-              
         payer’s residence and the taxpayer’s place of business or employ-            
         ment are not deductible under section 162(a).  See, e.g., Commis-            
         sioner v. Flowers, 326 U.S. at 472-473; see also secs. 1.162-                
         2(e), 1.262-1(b)(5), Income Tax Regs.  Nonetheless, such expenses            
         may be deductible under section 162(a) where paid or incurred                
         “away from home”, sec. 162(a)(2), or, even if not paid or in-                
         curred away from home within the meaning of section 162(a)(2),               
         where paid or incurred for business, and not personal, reasons.13            
              Petitioners concede, and we have found, that during 2002 Mr.            
         Shoemaker did not stay overnight at his claimed job site loca-               


               12To the extent that other evidence corroborates the respec-           
          tive listings shown in document two for each category of expense            
          at issue, we shall address below such corroborative evidence.               
               13See, e.g., Daiz v. Commissioner, T.C. Memo. 2002-192;                
          Epperson v. Commissioner, T.C. Memo. 1985-382.                              





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