Jin Xiong - Page 13

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          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.                        
               Petitioner submitted a travel log, consisting of a                     
          collection of preprinted forms which he had filled in, showing              
          the details of travel on particular dates.  The travel log was              
          not prepared contemporaneously with the claimed business travel             
          but rather was a reconstruction based on petitioner’s                       
          recollection of travel during 2003.  The travel log was prepared            
          after petitioner had been contacted by respondent’s agents in               
          connection with an audit of petitioner’s 2003 tax return.  The              
          travel log was unsupported by any other documentation, such as a            
          calendar or receipts, and petitioner admitted that the log                  
          contained several errors.  Even if petitioner maintained an                 
          office in his home for the convenience of the university (which             
          we find he did not), the travel log does not meet the                       
          substantiation requirements of section 274, and petitioner’s use            
          of his automobile for his trips to libraries around the State did           
          not generate any business deduction.6                                       
               Petitioner’s claimed transportation expenses reflecting the            
          use of his vehicle to drive from his home to the university were            

               6At trial, respondent conceded that other expenses for trips           
          out of State and abroad for the purpose of attending conferences            
          and the like are adequately substantiated and are therefore                 

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