[Philip Saran]

Maybe things have changed some over the years, but in the early 80's
when I ran a I/SA 340 Duster, I claimed the car/truck/expenses on my
tax's and did write off what I had spent and depriciated the cost of the
truck I used as a tow vehicle.

I did get audited the first year, but the only item they questioned was
how I had come up with the value of the truck. I had to have a form
filled out by the used car manager where I worked as a service writer
at the time and turned that back into the IRS, that value was higher
that what I had even claimed in the first place.

That was my experience, your's may differ.

Always best to talk with your tax person, and if you do NOT have a
tax person then I would highly recommend you contact Jordan & Jordan
CPA's in Modesto CA for help. Just ask for Julie.