Bogue v. Commissioner T.C.M.

2011-164 (2011)

Purchase the Printed Copy at bsmsphd.com

Nature of the Case

To access this section all you need to do is click here and register.

Facts

Bogue (P) is an independent contractor based in Cherry Hill, New Jersey. P lived in a house owned by his fiancé. During the years in issue, P was building an addition to the house in his spare time. P worked with Mancino to renovate residential properties. P worked on properties at the following locations: East Upsal Street, Philadelphia, Pennsylvania; Wissahickon Avenue, Philadelphia, Pennsylvania; and Seminole Avenue, Melrose Park, Pennsylvania. Those five work locations were 20.1, 15.7, 15.0, 14.7, and 4.0 miles, respectively, from P’s residence. P claimed deductions for a variety of expenses related to his transportation between his residence and the worksites. He claimed deductions for car and truck expenses of $9,232 and $9,657.50 on Schedules C, Profit or Loss from Business, attached to his tax returns for 2005 and 2006, respectively. P deducted as part of his “Other Expenses” on his Schedules C amounts for tolls that he paid on the way to worksites. He claimed deductions of $660 and $400 for those tolls during 2005 and 2006, respectively. P also deducted $650 in car rental expenses for the period during 2005 when he was renting a car after the 1991 Ford Explorer became inoperable. D contends that many of petitioner’s expenses, including the amounts petitioner claimed for car and truck expenses, tolls, auto insurance, and car rental expenses, are not deductible because they are commuting expenses.