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allowed by respondent in the stipulation of facts.7 On all other
trips, for which we conclude petitioner is entitled to a
deduction for travel expenses, petitioner is entitled to deduct
the amount claimed for meals as set forth in the stipulation of
facts.
Respondent contends that the expenses of certain entire
trips are not deductible because they involved elements of
personal pleasure, recreation, or vacation. Respondent
particularly takes issue with petitioner's trips to Virginia
Beach, Virginia; Nassau, Bahamas; Fort Lauderdale, Florida;
Athens, Greece; and Istanbul, Turkey. Respondent notes: (1) A
letter describing the activities planned for the Virginia Beach
AHEPA conference compared the trip to a "mini-vacation"; (2)
petitioner received a facial and massage while in Nassau; and (3)
petitioner enjoyed the use of a spa while in Fort Lauderdale.
The trips to Athens and Istanbul require more explanation.
Petitioner traveled to Athens on August 28, 1991 (first
trip); Athens and Istanbul on October 4, 1991 (second trip); and
7 In making their Rule 155 computations, the parties
should note: (1) We disallowed $67.69 of meal expenses relating
to the Washington, D.C., trip on July 7-12, 1990 (par. 14 of the
stipulation of facts) for duplication; (2) "meals" includes the
board dinner listed in par. 18 of the stipulation of facts; and
(3) respondent conceded a deduction of $1,116 for two "banquets"
relating to the Birmingham, AL, trip on May 29-31, 1991 (par. 33
of the stipulation of facts). Accordingly, as applied to the
Birmingham trip, the disallowance relates only to the item listed
as "meals".
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