Robert A. White - Page 11

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          “adequate records” requirement, a taxpayer is to maintain an                
          account book, diary, statement of expenses, or similar record and           
          documentary evidence (such as receipts, paid bills, or similar              
          evidence) which, when combined, establish each element of the               
          expense that section 274(d) requires substantiated.  Sec.                   
          1.274-5T(c)(2)(i), Temporary Income Tax Regs., 50 Fed. Reg. 46017           
          (Nov. 6, 1985).  Section 274(d) supersedes the general rule of              
          Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930), and prohibits            
          the Court from estimating the taxpayer’s expenses with respect to           
          expenses subject to the strict substantiation requirement.                  
          Sanford v. Commissioner, 50 T.C. 823, 827 (1968), affd. per                 
          curiam 412 F.2d 201 (2d Cir. 1969).                                         
               We now consider whether petitioner is entitled to some or              
          all of the claimed miscellaneous itemized deductions.                       
               Vehicle Expenses                                                       
               Using the standard mileage rate, petitioner claimed a                  
          deduction in the amount of $7,196 for vehicle expenses.  At                 
          trial, petitioner testified that because his tax preparer told              
          him that trips to work outside his normal commute were                      
          deductible, he has been claiming deductions for driving to                  
          overtime shifts since he started working for the Government in              
          1997.  For 2003, he provided his return preparer with the total             
          number of miles he drove and an estimate of how many miles were             

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