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Respondent concedes that petitioners drove the truck 7,000
miles each year and that the truck is used solely for business
purposes. Although petitioners probably used their other
vehicles for business purposes and drove more business miles than
respondent conceded, their failure to substantiate the mileage on
their other vehicles forecloses any use of the standard mileage
rate for establishing the ordinary and necessary expenses of
using those vehicles. Petitioner did not maintain a
contemporaneous diary, calendar, or mileage log of his business
travel, and he failed to prove that he otherwise made a record of
the alleged business use of his other vehicles at or near the
time of the use. He did not retain receipts for most of the
expenses paid and did not establish the total business miles
driven during any of the years at issue.
If petitioner uses the standard mileage rate for the 7,000
miles of business use of the truck, petitioners will be entitled
to total deductions of $2,415 (34.5 cents per mile) for 2001,
$2,555 (36.5 cents per mile) for 2002, and $2,520 (36 cents per
mile) for 2003 for all operating and fixed costs of the vehicle,
including depreciation, maintenance and repairs, tires, gasoline,
oil, insurance, and license and registration fees. Respondent
concedes that petitioners are entitled to depreciation deductions
of $7,000 for the truck each year and have substantiated fuel
expenses of $303.75 for 2001, $168.22 for 2002, and $264.84 for
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