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each day while he was temporarily employed by RWE Nukem
Corporation. Because Mr. Claborn presented this evidence for the
first time at trial, we do not believe that he maintained
contemporaneous records of his automobile expenses. And,
although a contemporaneous log is not required in order to
substantiate the deduction, corroborative evidence to support a
taxpayer’s reconstruction of the elements of the expenditure or
use must have “a high degree of probative value to elevate such
statement” to the level of credibility of a contemporaneous
record. Sec. 1.274-5T(c)(1), Temporary Income Tax Regs., 50 Fed.
Reg. 46014 (Nov. 6, 1985).
We do not doubt that Mr. Claborn, at some point, attempted
to accurately record his daily mileage. Nevertheless, the pocket
calendar that he provided at trial does not possess a
sufficiently high degree of probative value to render it credible
as a contemporaneous record. For example, Mr. Claborn’s calendar
simply contains the number of miles that Mr. Claborn drove each
day, presumably to work. It does not establish the portion of
his daily mileage attributable to personal transportation. Nor
does it explain variances in the number of miles recorded. In
the end, the calendar provided at trial by Mr. Claborn is simply
not definite and reliable enough to support an automobile expense
deduction for 2003.
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