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charge should be disallowed because this expenditure was
unreasonable. We hold that the rental of a suite was reasonable
on this occasion because the travel at issue involved a week long
stay and petitioner used the suite as a meeting place at which
petitioner and officials of the Greek Orthodox Church could
discuss their affairs.
We reach a different conclusion with respect to certain
expenditures made by petitioner for tips6 during 1990.
Petitioner apparently had a habit of generously tipping hotel
employees, such as valets, bellboys, and maids. On separate 3-
day trips to Washington, D.C. (paragraph 8 of the stipulation of
facts), and Baltimore, Maryland (paragraph 9 of the stipulation
of facts), petitioner claimed a deduction of $100 per trip for
such expenses. On an 11-day trip to Fort Lauderdale and Miami
Beach, Florida (paragraph 10 of the stipulation of facts),
petitioner claimed deductions in the respective amounts of $260
and $80.99 for such expenses. Similarly, on a 4-day trip to
Richmond, Virginia (paragraph 11 of the stipulation of facts),
petitioner claimed a deduction in the amount of $200 for such
expense. We are cognizant of the fact that the defining
characteristics of a reasonable tip vary with the nature and
quality of the services provided. However, we regard the
6 On the four trips mentioned below petitioner listed the
expenses for tips as "misc." in the stipulation of facts.
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