Barbara A. Trimble-Gee - Page 10




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          rating” is similarly defined as “the value specified by the                 
          manufacturer as the loaded weight of a single vehicle.”  49                 
          C.F.R. sec. 571.3(b) (2006); see also 40 C.F.R. sec. 600.002-08             
          (2006).  The parties stipulated that a 2001 Astro Van has a gross           
          vehicle weight rating of 5,950 pounds.  Accordingly, the Astro              
          Van is a passenger automobile and subject to the requirements of            
          section 274(d).5                                                            
               For 2001, petitioner claimed a $5,459 deduction for car and            
          truck expense.  Respondent allowed $1,428 of that amount and                
          disallowed the remaining $4,031.  For 2002, petitioner claimed an           
          $11,430 deduction for car and truck expense.  Respondent allowed            
          $1,040 of that amount and disallowed the remaining $10,390.                 
               For the reasons discussed above, petitioner’s records fail             
          to meet the requirements of section 274(d).  Accordingly,                   
          petitioner is not entitled to deductions for car and truck                  
          expense beyond the amounts that respondent allowed.  Respondent’s           
          determination on this issue is sustained.                                   






               5 A pickup truck or van is excluded from the substantiation            
          requirements of sec. 274(d) if the truck or van is specially                
          modified to exclude more than de minimis personal use.  Sullivan            
          v. Commissioner, T.C. Memo. 2002-131 n.2 (citing sec. 1.274-                
          5T(k)(7), Temporary Income Tax Regs., 50 Fed. Reg. 46035 (Nov. 6,           
          1985)).  Because petitioner has not argued or demonstrated that             
          the Astro Van was so modified, this exception does not apply.               






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