-3- OPINION On the basis of documentation petitioner provided, respondent conceded that petitioner is entitled to many of the disallowed Schedule C expenses. Petitioner contends that he is entitled to additional expense deductions for fuel and expenses related to his car, which he used to travel from his home to his workplace, the yard where his truck was parked. Section 162(a) allows a taxpayer to deduct "all the ordinary and necessary expenses paid or incurred * * * in carrying on any trade or business". Deductions are a matter of legislative grace, and the taxpayer bears the burden of proving that he is entitled to any deductions claimed. Rule 142(a); INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992). Taxpayers bear the burden of substantiating any deductions claimed. Hradesky v. Commissioner, 65 T.C. 87, 89-90 (1975), affd. per curiam 540 F.2d 821 (5th Cir. 1976). Taxpayers are required to maintain adequate records sufficient to enable the Commissioner to determine their correct tax liability. Sec. 6001; Meneguzzo v. Commissioner, 43 T.C. 824, 831-832 (1965); sec. 1.6001-1(a), Income Tax Regs. At trial, petitioner did not provide the Court any evidence showing his entitlement to the Schedule C expense deductions that remain at issue. Furthermore, petitioner may not deduct the expenses incurred in traveling between his home and his workplace. It is well established that expenses incurred by aPage: Previous 1 2 3 4 NextLast modified: March 27, 2008