Taxpayers can generally deduct the ordinary and necessary costs to run a business if they can prove them. Records of vehicle costs must be contemporaneous and detailed. One taxpayer filed two Schedule C business returns, one for computer consulting, which showed a profit. The other was for construction, and resulted in a net loss, mostly due to vehicle costs totaling $52,023 (for two tax years). However, the taxpayer’s vehicle records didn’t coordinate with his construction job records. Also, some receipts appeared to have been altered. Expressing doubt that he was engaged in construction at all, the U.S. Tax Court disallowed part of the related Schedule C deductions. (TC Memo 2022-83)