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of the expense, the time and place of the use, the business
purpose of the use, and, in the case of entertainment, the
business relationship to the taxpayer of each person entertained.
Sec. 274(d); sec. 1.274-5T(b), Temporary Income Tax Regs., 50
Fed. Reg. 46014 (Nov. 6, 1985).
With respect to the claimed deductions for travel,
entertainment, and meal expenses, petitioner introduced a number
of receipts and other records. However, the receipts and records
fail to establish the business purpose of the expenses.
Accordingly, petitioner is not entitled to deductions for these
items for the taxable year 2002.
With respect to the claimed deductions for car and truck
expense, listed property generally includes passenger automobiles
and any other property used as a means of transportation. Sec.
280F(d)(4)(A)(i) and (ii). In general, a passenger automobile
includes any truck or van that is 6,000 pounds “gross vehicle
weight” or less. Sec. 280F(d)(4) and (5)(A); sec. 1.280F-
6T(c)(1)(ii), Temporary Income Tax Regs., 49 Fed. Reg. 42713
(Oct. 24, 1984).
The Internal Revenue Code does not define the term “gross
vehicle weight”. The regulations define it as “the value
specified by the manufacturer as the maximum design loaded weight
of a single vehicle.” Sec. 48.4064-1(b)(3)(iv), Manufacturers &
Retailers Excise Tax Regs. The term “gross vehicle weight
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