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children’s ($40 ea.) one-way shuttle airline tickets between
Washington, D.C., and New York. Markette also paid the $290 cost
of these airline tickets. See Findings Check Nos. 2092 and 2098-
-Stamford, supra. The trip to Stamford to attend the bar mitzvah
was personal and not on Sley Corporations business. Although the
evidence of record as to the $290 is equivocal, petitioner
appears to concede that the shuttle travel was the Washington-New
York or the New York-Washington portion of the Stamford trip.
Petitioner’s only contention on this point, on answering brief,
is that “the $290 trip to the New York diamond market was a
legitimate business expense.”
Although it is clear that the Stamford trip is entirely
personal (and thus the $59.63 is entirely personal), we cannot
tell from the record how the six shuttle tickets fit in, and what
was the length and nature of the associated New York City trip.
Betsy, for example, could not recall any trip to New York with
four children.
Respondent has shown by clear and convincing evidence, and
we have found, that petitioner’s and Betsy’s Stamford trip was
for personal purposes and not for Sley Corporations business. We
conclude that Markette’s payment of the $59.63 item related to
this trip constituted income to Betsy, reportable on petitioner’s
and Betsy’s 1985 joint tax return. Respondent has failed to make
the same showing as to the shuttle tickets.
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