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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.
Discussion
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
(1933).4
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.
7491(a).
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Last modified: November 10, 2007