Harry T. Cavalaris - Page 17

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          reasonableness of a tip as within the ambit of "experience with             
          the mainsprings of human conduct".  See Commissioner v.                     
          Duberstein, 363 U.S. 278, 289 (1960).  We conclude that the                 
          amount petitioner deducted as tips was in excess of a reasonable            
          amount, and, accordingly, allow $15 per day for such expenses on            
          each of these four trips.                                                   
               We next consider whether any of the expenses claimed by                
          petitioner constitute nondeductible personal or living expenses             
          pursuant to section 262.  Petitioner claimed $161.60 as a                   
          deduction for expenses incurred for gratuities and taxes relating           
          to the purchase of a 4-day spa plan while on the 11-day Fort                
          Lauderdale/Miami Beach, Florida, trip (paragraph 10 of the                  
          stipulation of facts).  The actual cost of the spa plan was not             
          deducted.  This expenditure was personal and unrelated to                   
          petitioner's performance of charitable services.                            
               On a trip to Atlanta, Georgia (paragraph 15 of the                     
          stipulation of facts), petitioner deducted expenditures for                 
          gasoline.  Petitioner's receipts show that he filled the gas tank           
          before he left his home in Charlotte, North Carolina, and again             
          when he returned.  The second tank of gas was used for                      
          petitioner's personal affairs at home in Charlotte rather than              
          the trip to Atlanta.  Accordingly, we sustain respondent's                  
          disallowance of $15 of the amount claimed for gasoline on this              
          trip.                                                                       





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