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Check No. 2100--Los Angeles. The American Express August
invoice includes a $457 charge for a one-way American Airlines
ticket from Los Angeles to Washington, D.C. Petitioner bought
this ticket on or about July 28, 1985, and charged it on his
American Express credit card. This charge was paid for on August
27, 1985, by Markette check No. 2100.
Check No. 2108--Lake Tahoe. The American Express September
invoice includes charges totaling $630 for Continental Airlines
ticket, between Reno, Nevada, and Washington, D.C. On August 6,
1985, Betsy bought a ticket for herself to fly round-trip from
Washington, D.C. The next day Betsy bought a one-way ticket for
petitioner from Reno to Washington, D.C. Betsy flew to Reno on
August 7, 1985; Betsy and petitioner flew back 4 days later. The
primary purpose of this trip was personal--a vacation to visit
petitioner’s relatives’ condominium in the Lake Tahoe area. The
charges were paid for by Markette check No. 2108.
Check No. 2118--American Express Fee. The American Express
November invoice includes a charge of $45 as the annual
membership fee for Betsy’s American Express credit card. This
business expense was paid for by Markette check No. 2118.
Summary.
The record does not provide an adequate basis for findings
as to the purposes of the other expenditures listed on table 9,
supra.
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