- 4 - (1) he and Ms. Perry took a total of 10 trips during 1989; (2) those trips were taken during the months of April through October 1989; (3) each such trip lasted from two to 15 days; and (4) the total number of days that they spent on those trips was 70 days. Petitioner also described in detail in the handwritten log his experiences during such trips, including the places at which he and Ms. Perry camped, the walks and hikes they took, the flowers, plants, and wildlife they saw, an old grave site they visited, the sunrises and the sunsets they watched, and the food they ate. The handwritten log did not in any way indicate that there was any business purpose for the trips that petitioner and Ms. Perry took in, or for any other use of, the motor home during 1989. In his 1989 return, petitioner reported the following expenses totaling $17,442 that he claimed were associated with the maintenance of the motor home: Depreciation $8,106 Equipment repairs 363 Gas, lube, tune-up 1,469 General maintenance and repair 1,669 Groceries and related items 939 Household miscellaneous expenses 285 Insurance 929 Interest 3,682 Petitioner allocated 50 percent of the total reported expenses of $17,442 to his rental real estate activities and claimed a deduction of $8,721 in Schedule E of his 1989 return for the use of the motor home in connection with those activi-Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011