Robert D. Grossman, Jr. - Page 115

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          D.C., to Miami, to Tucson, Arizona, then San Diego, California,             
          to Denver, Colorado, and back to Washington, D.C.  This is                  
          discussed further infra, at Check No. 2148--Betsy’s Western Trip.           
          It had been intended that Betsy would fly from Denver to                    
          Washington, D.C., where she would join petitioner and the                   
          children on the February 14 trip to Miami.  However, petitioner’s           
          mother died in Miami at that time.  What had been planned as a              
          Presidents Day weekend visit to Miami was turned into a funeral             
          trip to Miami.  Instead of returning to Washington, D.C., Betsy             
          bought a United Airlines one-way ticket from Denver to Miami for            
          herself.  Betsy charged the $399 cost of this ticket on her                 
          Markette American Express credit card.  On or about February 15,            
          1986, petitioner charged the $322.58 Miami Omni International               
          Hilton hotel bill on Betsy’s Markette American Express credit               
          card.                                                                       
               The $399 Denver-Miami ticket and the $322.58 Miami Hotel               
          item appeared on the American Express March invoice.  The $721.58           
          total of these expenses was paid for by Markette check No. 2203.            
          The remaining above-described expenses for these Miami trips were           
          paid for as indicated in the text supra at notes 14 and 15.                 
          However, Betsy did not use her $399 ticket that had been bought             
          on December 19, 1985--the one that had been replaced by the                 
          Denver-Miami ticket.  Markette received a credit for that ticket            
          on the American Express April invoice.  Accordingly, that $399 is           
          not properly an expense of the Miami trips paid for by check Nos.           





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