- 38 - financial specialists. The video conference took place in Hawaii to accommodate Ruff’s schedule. Ben was an admirer of Ruff and believed in Ruff’s views. At Ben’s suggestion, petitioner and Betsy went to a seminar that Ruff was conducting on Maui apart from his appearance on the video conference, and “went through the seminar to see what was going on”. Petitioner, Betsy, and the children checked into a hotel on Maui on June 7, 1983. The video conference was conducted on June 8, 1983, in Honolulu, on Oahu, and lasted about 2 hours. Honolulu is about 100 miles from Maui by air. Petitioner, Betsy, and the children checked into another hotel on Maui on June 13, 1983. Their stay in Hawaii lasted altogether 10 days or more. The $2,014.69 of charges related to the Hawaii trip includes two items for $39.95 each. The charge on one of the $39.95 items was refunded by a credit on the American Express August invoice, and so is not properly part of the cost of the Hawaii trip. On June 2, 1983, $3,311.82 was transferred, via debit memorandum, from Markette to Media Communications, Inc. Markette’s cash disbursements journal shows a June 1, 1983, check (No. 1877) in the amount of $3,311.82 to National Seminar, Inc., the company that produced the video satellite broadcast on which petitioner appeared. The record does not include a copy of the June 1, 1983, check, nor does it enable us to determine whether the check to National Seminar, Inc., and the June 2, 1983, debit memorandum to Media Communications, Inc., are essentially thePage: Previous 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 Next
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