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visit Betsy’s mother, the children’s grandmother. In addition,
petitioner and Betsy grew up in the Miami area, and petitioner’s
parents lived in the Miami area during at least some of the years
in issue.
Another indication of the personal nature of these trips is
that petitioner and Betsy did not make notes of what business
activities occurred on the trips. The general rule as to
allowance of deductions for ordinary and necessary expenses paid
or incurred during the taxable year for trade or business
purposes, is now codified at section 162. Section 274,
originally enacted as part of the Revenue Act of 1962, imposes
requirements in addition to those of section 162 for the
deductibility of travel and entertainment expenses incurred in
the conduct of a trade or business; subsection (d) of section 274
mandates specific substantiation requirements. Petitioner has
been a tax attorney since 1971; we believe that during the years
in issue, he knew of the substantiation requirements of section
274(d). If the trips to Miami were indeed business trips, then
we believe petitioner would have kept the records required by
section 274. Thus, petitioner’s exceptional knowledge of the tax
laws coupled with the fact that no records were kept of what
petitioner claims were business expenses, is further evidence
that leads us to conclude that the trips to Miami were not
business trips.
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