A recent court case shows having some mileage records did not help another filer get a write-off.
The details of the mileage log in question, show that the individual worked as a sales representative for a cable company and used his personal truck to drive to customers. He recorded the odometer readings in a calendar planner at the beginning and end of each month, however, he neglected to keep a detailed mileage log from day to day.
That disallowed all of his vehicle deductions, according to the Tax Court. The business use of his truck is subject to the strict substantiation rules