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414 (10th Cir. 1983). If travel expenses are incurred for both
business and other purposes, the expenses are deductible only if
the travel is primarily related to the taxpayer's trade or
business. Sec. 1.162-2(b)(1), Income Tax Regs. If a trip is
primarily personal in nature, the travel expenses are not
deductible even if the taxpayer engages in some business
activities at the destination. Id. Whether travel is primarily
business related or personal is a question of fact. Sec. 1.162-
2(b)(2), Income Tax Regs.
Petitioner claimed a deduction for travel expenses in the
amount of $1,940. Petitioner presented copies of her credit card
statements and marked the items associated with her travel
expenses including airfare, rental car fees, and lodging.
Petitioner testified that her trips to Minneapolis, Seattle, and
Boston were in response to immediate concerns involving au pairs
and families at those locations and gave specific information
regarding the nature of the concerns associated with each trip.
Petitioner also deducted travel expenses for trips to St.
Croix, Puerto Rico, Disneyland, and Las Vegas. The fact that a
taxpayer engaged in business during a portion of the trip is not
sufficient to entitle the taxpayer to deduct travel expenses
absent a showing that business was the primary motive for the
trip. Reed v. Commissioner, 35 T.C. 199 (1960); Levine v.
Commissioner, T.C. Memo. 1987-413; sec. 1.162-2(b)(1) Income Tax
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