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(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-
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