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2 C.B. 616 (in effect for transportation expenses incurred during
2003). The use of the standard mileage rate establishes only the
amount deemed expended with respect to the business use of a
passenger automobile. Sec. 1.274-5(j)(2), Income Tax Regs. The
taxpayer must still establish the actual mileage, the time, and
the business purpose of each use. Nicely v. Commissioner, T.C.
Memo. 2006-172; sec. 1.274-5(j)(2), Income Tax Regs.
Petitioners claimed $810 for vehicle expenses, a portion of
which is attributable to Mr. Wasik’s travel to Duluth for
training. Petitioners used the standard business mileage rate of
36 cents per mile in effect for 2003 in computing their vehicle
expenses. Petitioners introduced a calendar indicating the days
in September and October Mr. Wasik drove from Prior Lake,
Minnesota, to Duluth, Minnesota, a total of two round trips.
Petitioners also introduced evidence indicating the 180-mile
distance between petitioners’ home and Duluth. We are satisfied
that petitioners substantiated the mileage and met the strict
substantiation requirements relating to the vehicle expenses for
the Duluth travel. After applying the standard mileage rate in
effect for 2003, we find that petitioners are entitled to deduct
$259.20 for vehicle expenses for 2003.
Charitable Contributions
We finally consider petitioners’ charitable contributions.
Petitioners claimed they contributed $2,575 cash and $1,073 of
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