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he received, essentially, a certificate. Mr. Farran testified
that the courses expanded his current skills and built on what he
already knew.
Petitioners also introduced a calendar indicating the days
during the year that Mr. Farran drove back and forth to Dakota
County Technical College. Mr. Farran testified that petitioners
computed the deduction by determining the mileage between their
home and Dakota County Technical College and then found the
corresponding amount of allowable expenses by applying the
mileage rate formula for 2003.
We are satisfied that Mr. Farran took courses at Dakota
County Technical College to improve his skills as an aircraft
mechanic. We are also satisfied that Mr. Farran substantiated
the mileage and met the strict substantiation requirements
relating to vehicle expenses through petitioners’ careful
recordkeeping on their calendar. We conclude that petitioners
are entitled to deduct $461 for education mileage expenses.
Charitable Contributions
We finally consider petitioners’ charitable contributions.
Petitioners conceded at trial that they are not entitled to the
cash contributions they claimed on their return for 2003.
Petitioners claimed they contributed property worth $2,400 to
charitable organizations in 2003.
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