Bamidele Arike Kolapo - Page 5

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          miscellaneous expenses.  Petitioner’s logs indicate that she                
          drove her vehicle 420 miles each week for work, paid $40 each               
          week to clean her work clothes and lab coat, and paid $65 each              
          month for a cell phone used in conjunction with her work during             
          2003 and 2004.  Petitioner’s logs of her mileage did not                    
          distinguish between the days she worked in Parsippany and the               
          days she worked in Franklin Lake, nor did the logs provide the              
          route she took to get to Franklin Lake when she worked there.               
          Parsippany and Franklin Lake are in the same metropolitan area,             
          both less than 35 miles from petitioner’s home.  Petitioner used            
          her cell phone for personal use as well as to communicate with              
          her employer.                                                               
               As a general rule, the Commissioner’s determinations set               
          forth in a notice of deficiency are presumed correct, and the               
          taxpayer bears the burden of proving that these determinations              
          are in error.  Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115           
               Deductions are strictly a matter of legislative grace and              
          the taxpayer bears the burden of proving entitlement to the                 

               4 Pursuant to sec. 7491(a), the burden of proof as to                  
          factual issues may shift to the Commissioner where the taxpayer             
          introduces credible evidence and complies with substantiation               
          requirements, maintains records, and cooperates fully with                  
          reasonable requests for witnesses, documents, and other                     
          information.  Petitioner has not met the requirements of sec.               

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