Robert D. Grossman, Jr. - Page 108

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               Check No. 2098--San Diego.  The American Express July                  
          invoice includes a $450 charge for an American Airlines ticket              
          for Betsy to fly round-trip from Washington, D.C., to San Diego,            
          California.  The purpose of this trip was personal, and not for             
          Sley Corporations’ business.  The charge was made on Betsy’s                
          American Express credit card on July 7, 1985, and was paid for by           
          Markette check No. 2098.                                                    
               Check Nos. 2098 and 2108--Canada.  On July 15, 1985, five              
          USAir tickets were bought for petitioner and Betsy to fly from              
          Washington, D.C., to Buffalo, New York, and the children to fly             
          from Washington, D.C., to Buffalo, and from Buffalo to Natchez,             
          Mississippi, in August 1985.  In August 1985, petitioner, Betsy,            
          and the children rented an automobile in Buffalo, and incurred              
          expenses at hotels in Montreal, Toronto, and Ottawa.  The trip in           
          Canada lasted about 10 days.  The purpose of this trip was                  
          personal--to take a 10-day family vacation trip to Canada, and              
          not for Sley Corporations business.  The record does not provide            
          a basis for findings as to why (or even whether) the children               
          went to Natchez.  The airline tickets, which total $710.36, were            
          charged on Betsy’s Markette American Express credit card, and               
          were paid for by Markette check No. 2098.  The automobile rental            
          and hotel expenses, which total $2,900.01, were charged on                  
          petitioner’s Markette American Express credit card, and were paid           
          for by Markette check No. 2108.                                             





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