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use is deductible. See Cobb v. Commissioner, 77 T.C. 1096,
1101-1102 (1981), affd. without published opinion 680 F.2d 1388
(5th Cir. 1982). Petitioner did not keep a mileage log or
otherwise distinguish between personal and business use of the
Trailblazer. Petitioner therefore fails to meet the requirements
of section 274(d), and respondent’s determination on this issue
is sustained.
H. Depreciation and Insurance
Petitioner claimed an $8,310 deduction for depreciation and
a $1,202 deduction for insurance in connection with the
Trailblazer which respondent disallowed in full. As discussed
above, however, she failed to establish the extent to which the
Trailblazer was used for business purposes. Respondent’s
determination on this issue is sustained.
I. Travel, Meals, and Entertainment
Petitioner claimed a $279 deduction for travel and a $74
deduction for meals and entertainment expenses which respondent
disallowed in full. Petitioner testified that she incurred these
expenses when she traveled to Delaware, but she did not introduce
receipts, canceled checks, or other evidence to corroborate her
testimony. Sec. 274(d). Respondent’s determination on this
issue is sustained.
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Last modified: November 10, 2007