(taxpayers, married couple, entitled to deduct some business expenses under I.R.C. Sec. 162; as for deduction for business miles driven, mileage log showed beginning and ending miles, beginning and ending location and mileage for each trip - even though log did not show total mileage for all auto use during tax year in question or the business purpose of the auto's use, log substantially complied with "adequate records" requirement of Treas. Reg. Sec. 1.274-5T(b)(6) and to extent log deficient, taxpayer provided corroborative evidence sufficient to establish required elements for deductibility of $6,675 attributable to vehicle expense; amounts paid for tolls not deductible because taxpayer couldn't show tolls attributable to business trips; no deduction for uniform and shoe expenses - clothing and shoes adaptable for general, personal use; as to cell phone expense taxpayers did not allocate payments between personal and business use - no deduction available; expenses for office supplies not deductible due to lack of substantiation).