- 30 -
F.2d 540, 543-544 (2d Cir. 1930); Vanicek v. Commissioner, 85
T.C. 731, 742-743 (1985); Sanford v. Commissioner, 50 T.C. 823,
827-828 (1968), affd. per curiam 412 F.2d 201 (2d Cir. 1969);
sec. 1.274-5T(a), Temporary Income Tax Regs., 50 Fed. Reg. 46014
(Nov. 6, 1985). In these instances, the Court is permitted to
make as close an approximation of the allowable expense as it
can, bearing heavily against the taxpayer whose inexactitude is
of his or her own making. Cohan v. Commissioner, supra.
C. Automobile Mileage
Pursuant to section 162, expenses relating to the use of an
automobile that a taxpayer pays or incurs while commuting between
the taxpayer’s residence and the taxpayer’s place of business or
employment are not deductible because such expenses are personal,
and not business, expenses. Sec. 1.162-2(e), Income Tax Regs.
Automobile mileage deductions are also subject to the strict
substantiation requirements of section 274(d). Where petitioner
shows that his automobile expenses satisfy the requirements of
section 162, but fails to establish that his records satisfy the
heightened substantiation requirements of section 274(d), the
expenses will not be allowable.
Section 274(d) applies to: (1) Any traveling expense,
including meals and lodging away from home; (2) entertainment,
amusement, and recreational expenses; or (3) the use of “listed
property”, as defined in section 280F(d), including personal
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