Article Date:
September 2007

Word Count:



No Mileage Log, No Deduction

In this case involving Gary Lee Colvin, the court allowed $780 as a business deduction for auto use. Colvin claimed $6,033 on his tax return, but he was missing that critical mileage log to prove his business use.


The court had this to say about the auto deduction:1



Automobile mileage deductions are subject to the strict substantiation requirements of section 274(d).


The court will not grant a deduction to the taxpayer who proves business use but fails the heightened substantiation requirements of ... Log in to view full article.

Log in to view full article

Already a subscriber?

Email Address


Log In Send me my password

You'll be able to read the full article and get instant access to the last few issues of the Tax Reduction Letter

Not yet a subscriber?
with a money-back guarantee