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family, and his friends also used the Kitzbuhel apartment for
personal vacations. Petitioner engaged in skiing in Kitzbuhel
and received skiing lessons there. All of his daughters, his
son-in-law, and his wife used the Kitzbuhel apartment for
personal vacations. Petitioner was known to spend Christmas
vacation in Kitzbuhel skiing. He allowed many of his friends to
use the Kitzbuhel apartment for personal vacations.
Although petitioner may have conducted some business while
in Kitzbuhel, there is evidence that his apartment was used
extensively for personal vacations by him, his family, and his
friends. Furthermore, he failed to keep a record of the number
of days of business use as compared to the number of days of
personal use of the Kitzbuhel apartment. Moreover, he failed to
show that any business activities carried on while in Kitzbuhel
were not incidental to personal vacations. Petitioner has failed
to establish that he is entitled to the claimed depreciation with
respect to the Kitzbuhel apartment.
For the years 1974, 1975, 1977, 1978, 1979, and 1980
respondent disallowed the depreciation expenses claimed by
petitioner on various automobiles. The automobiles consisted of
cars driven by him and those provided to employees of CTC or CDC.
Neither petitioner nor the employees maintained any records to
differentiate between business and personal use of the
automobiles. He and the employees admitted that the cars were
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