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expenditure or use. Id. Written evidence has considerably more
probative value than oral evidence, and the probative value of
written evidence is greater the closer in time it is to the
expenditure or use. Id. Although a contemporaneous log is not
required, a record made at or near the time of the expenditure or
use that is supported by sufficient documentary evidence has a
higher degree of credibility than a subsequently prepared
statement. Id. The corroborative evidence required to support a
statement not made at or near the time of the expenditure or use
must have a high degree of probative value to elevate the
statement and evidence to the level of credibility reflected by a
record made at or near the time of the expenditure or use
supported by sufficient documentary evidence. Id.
Mr. Schubert submitted reconstructions of petitioners’
mileage logs to prove their vehicle expenses. Mr. Schubert
testified that he incorporated the information from the scribbles
in his planner into the spreadsheet. As to Ms. Moore’s vehicle
expenses, Mr. Schubert testified that he extrapolated the
information from calendars within an Outlook computer program
belonging to Ms. Moore’s employer that showed the date and the
type of errand Ms. Moore performed.
Mr. Schubert did not provide the underlying materials to
respondent or produce them at trial. Mr. Schubert did not
testify as to the amounts of their business mileage or to the
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