- 8 -
At the bottom of this same page petitioner attached a copy
of a $267.50 receipt from Coon Rapids Collision dated September
18, 2002. There were no other receipts presented that pertained
to petitioner’s 2002 vehicle expenses.
As previously stated, no deduction is allowable under
section 274(d) with respect to expenses incurred for a passenger
vehicle on the basis of any approximation or the unsupported
testimony of the taxpayer. In addition, it is clear that, as a
matter of law, a taxpayer’s cost of commuting between the
taxpayer’s personal residence and place of employment is a
nondeductible personal expense. Commissioner v. Flowers, 326
U.S. 465, 473-474 (1946); secs. 1.162-2(e), 1.262-1(b)(5), Income
Tax Regs.
As an initial matter, we are unconvinced that petitioner
used the automobile for which these purported expenses were
incurred for anything other than her commute from her home to the
medical center and personal use. Second, petitioner has not
satisfied the strict substantiation requirements under section
274(d) for claiming such expenses. Accordingly, because
commuting to and from a workplace is nondeductible as a matter of
law, and further because petitioner’s one-page record does not
satisfy the strict substantiation requirements of section 274(d)
and section 1.274-5T(a), Temporary Income Tax Regs., supra, we
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: March 27, 2008