(petitioner used various automobiles in real estate business and claimed that they were used 100 percent for business purposes; one vehicle, a Hummer, was purchased in 2006 for $34,799; petitioner, inexplicably, claimed $56,000 of depreciation on Hummer in 2006 via I.R.C. Sec. 179; petitioner ceased using Hummer for business use in 2007, and IRS claimed that petitioner had depreciation recapture of $53,200 for 2007; Hummer is listed property in accordance with I.R.C. Sec. 280F(d)(4)(A), so Hummer subject to recapture in any year that business use falls below 50 percent; petitioner failed to present sufficient evidence to shift burden of proof under I.R.C. Sec. 7491(a)(2) and failed to prove that he was not subject to depreciation recapture because he failed to substantiate use of Hummer that exceeded 50 percent during 2007).