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On their Schedule C, petitioners claimed a deduction for
parking fees and tolls and for the business use of their personal
automobile calculated using the standard mileage rate. In
addition to these travel expenses totaling $12,347, petitioners
also claimed car and truck expenses of $17,199. Mr. Vigil
testified that the car and truck expenses claimed represent his
purchase of tires, valves, and three transmissions for their
automobile in 2001.4 Apart from this testimony, petitioners
introduced no evidence to support the deductions claimed for
mileage, parking fees and tolls, or vehicle repair expenses.
Petitioners offered no documents or testimony with respect to the
claimed deduction for meals, other than to state that they were
responsible for their own meals when teaching and ministering and
that they charged the meals to their credit cards.5
4 Taxpayers may choose to compute vehicle expenses using
either the business standard mileage rate or their actual
operating and fixed costs, such as repairs, tires, gasoline,
insurance, depreciation, etc. Even with proper substantiation,
taxpayers may not deduct both standard mileage and actual
expenses. Nash v. Commissioner, 60 T.C. 503, 520 (1973); Rev.
Proc. 2000-48, sec. 5.03, 2000-2 C.B. 570, 571.
5 Mrs. Vigil testified that they have five children, the
youngest of whom was 20 in 2001. The children traveled with
petitioners when Mr. Vigil ministered away from home, at least
until each child married. Because we conclude that petitioners
have not adequately substantiated their claimed deduction for
meals, we need not, and do not, decide the extent to which the
added costs of feeding and traveling with his family are
legitimate business expenses for Mr. Vigil as opposed to
personal, living, and family expenses rendered not deductible by
sec. 262.
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