Sharon T. Myrick - Page 12




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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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