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principal place of business for his trade or business.3 See sec.
280A(c)(1)(A).
5. Vehicle Expenses as Employee Business Expenses
Pursuant to section 274(d), the Court cannot estimate a
taxpayer’s expenses with respect to certain items. See Sanford
v. Commissioner, 50 T.C. 823, 827 (1968), affd. per curiam 412
F.2d 201 (2d Cir. 1969). Section 274(d) provides that no
deduction is allowable with respect to “listed property” unless
the taxpayer complies with certain strict substantiation
requirements. The term “listed property” is defined to include
passenger automobiles and other property used as a means of
transportation. Sec. 280F(d)(4)(A)(i) and (ii).
In order to substantiate the amount of an automobile
expense, the taxpayer must prove the following: (1) The amount
of the expenditure (i.e., cost of maintenance, repairs, or other
expenditures); (2) the amount of each business use and the amount
of its total use by establishing the amount of its business
mileage and total mileage; (3) time (i.e., the date of the
expenditure or use); and (4) the business purpose for the
expenditure or use. See sec. 1.274-5T(b)(6)(i) through (iii),
Temporary Income Tax Regs., 50 Fed. Reg. 46016 (Nov. 6, 1985).
3 Even if the Court were to find that Mr. Sizelove’s tenure
as the club’s president constituted a trade or business, the
deduction would be limited by sec. 280A(c)(5) to $0. See Cousino
v. Commissioner, T.C. Memo. 1981-19, affd. 679 F.2d 604 (6th Cir.
1982).
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Last modified: March 27, 2008