Taxpayer Cannot Use Google Maps to Substantiate Miles Traveled: In Geiman v. Comm'r, T.C. Memo. 2021-80, the Tax Court disallowed most of a taxpayer's travel expense deductions because the taxpayer did not meet the heightened substantiation requirements of Code Sec. 274. The court rejected the taxpayer's use of Google Maps printouts as substantiation for the number of business miles traveled.