Robert T. and Mary F. Gow - Page 13




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          Dr. Gow between 1993 and 1995, on the basis of invoices and                   
          “whatever records” petitioners maintained.                                    
               The total cost of travel, lodging, meals, and other related              
          expenses WVI incurred for trips to Hawaii during the years in issue           
          were as follows:                                                              
                          Year           Expenditures                                   
                         1989            $71,700                                        
                         1990            67,454                                         
                         1991            44,857                                         
                         1992            83,929                                         
          WVI deducted these amounts, subject to the statutory limits on                
          travel and entertainment expenses.                                            
               The total cost of travel, lodging, meals, and other related              
          expenses WVI incurred for trips to Key West during the years in               
          issue were as follows:                                                        
                          Year           Expenditures                                   
                         1989            $7,536                                         
                         1990            14,256                                         
                         1991            14,395                                         
                         1992            11,281                                         
          WVI deducted these amounts, subject to the statutory limits on                
          travel and entertainment expenses.                                            















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