Sherman J. Miller and Alice K. Miller - Page 15

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            2(e)(4), Income Tax Regs.  We disagree that petitioner has                                
            established by these receipts that 50 percent of the total                                
            calendar days of his use of the country club during a taxable                             
            year were days of business use.  Petitioner's claim is based on                           
            food and drink charges, which respondent agreed he was entitled                           
            to deduct.  However, section 1.274-2(e)(4), Income Tax Regs.,                             
            requires that the taxpayer show that he had a "substantial and                            
            bona fide business discussion", within the meaning of section                             
            1.274-2(d)(3)(i)(a), Income Tax Regs., to count the day as a                              
            business use.  Furthermore, there is no showing that petitioner                           
            and his family did not use the club on other days for golf,                               
            tennis, swimming, or other purposes which would not show on a                             
            food or beverage tab.  The largest single bill in 1987 is for a                           
            wedding reception which petitioners consider use for 1 day.  It                           
            is inconceivable that such an affair would not have required a                            
            number of other days of visits to the country club in planning                            
            the affair.  The fact that respondent agreed that the relatively                          
            small amounts, as compared to other 1987 country club charges,                            
            shown on the thirty-three receipts were deductible by petitioner                          
            does not establish that the dues paid to the country club were                            
            ordinary and necessary expenditures under section 162.  Randall                           
            v. Commissioner, supra.  Petitioner had a family membership in                            
            the club.  He has made no showing of how much his wife and                                
            children used the country club in 1987, and, other than his                               
            totally unsupported testimony that 50 percent of the use of the                           

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