The IRS disallowed more than 50% of Richard Berge’s vehicle deductions, alleging that Berge’s trips to Orange County, California, were to visit his family and not for legal research. Berge had a mileage log that proved his mileage, so the only issue for the court to decide was whether the trips were for business or personal reasons.

During the year under review by the court, Berge, a lawyer and a CPA, was a self-employed consultant to various Los Angeles–area offices of ... Log in to view full article.