Court Case on Deducting Business Mileage

In Sam D Kilpatrick (T.C. Memo 2016-166) the court held that the taxpayer lost his deduction for business mileage. The taxpayer produced a record  prepared two years after the fact using a calendar with days marked business travel and mapquest. Nice try. The rules require that you keep a contemporaneous record of business mileage, total mileage, the date of each business use and the business purpose. One thing that might have gotten the taxpayer in more trouble with the court was that he was a CPA.