parking meter fees would be pretty insubstantial.........one could lose them in an audit and not change the outcome..........or, if that substantial, then proving the time spent in the building and the existence of parking meters..........actually, relatively simple.

Road tolls........same way..........if mileage logs indicates the path properly......ie started out at 7pm from home, went to Cedar rapids..........appears that if there was a toll road commonly used on that path, logic would prevail and documentation of the amount (verifiable by reference to toll charts) within the log would handle it rather easily.

Gasoline at pumps with no paper.........that is a matter of walking into the station and getting a receipt.........again, not rocket science.

Debit cards.........someone will be available for receipts.......or.....if not, then any amount disallowed by IRS because of that will be not substantial, .......but.... if there is a pattern of just not getting receipts.........then cover your rear 'cause it is coming.........

My intent for the posting was/is to keep to a minimum those farmers who feel they are outside the rules related to listed property (vehicles)..............ie not applicable to them, probably because of misinformation from back-door preparers .................and to present a real-life scenario of what can happen to someone who appears to go the extra mile, but fails to give cognizance to all the rules.

Even the IRS is not unworkable.........but the person in the Tax Court case ....I would surmise.... set a pattern for not obtaining documents, and was probably doing just the easy thing----- doing a mileage log inside his heated/air conditioned vehicle------- but was finding excuses for not complying with the substance of the law.

It is totally illogical that the auto expense was the only item that was involved in that Tax Court case------- note that it was a "summary".  I cannot imagine that anyone who had enough on the line to take it to Tax Court would not have been following the rules..... within acceptable limits.