- 21 -
In order for petitioner to be able to deduct the travel
expenses associated with the U.C. Extension courses, she also
must establish that her travel was undertaken primarily to obtain
education which maintains and improves the skills required in her
employment. See sec. 1.162-5(e), Income Tax Regs. If a taxpayer
travels to a destination and engages in both business and
personal activities while at that destination, the expenses
attributable to the personal activity constitute nondeductible
personal or living expenses. See id.
Whether a trip is related primarily to the taxpayer's trade
or business or is primarily personal in nature depends on the
facts and circumstances of each case. See McCulloch v.
Commissioner, supra; sec. 1.162-5(e), Income Tax Regs. The
amount of time during the trip which is spent on activities
directly relating to the taxpayer's trade or business relative to
the amount of time devoted to personal activity is an important
factor in determining the trip's primary purpose. See McCulloch
v. Commissioner, supra; sec. 1.162-5(e), Income Tax Regs.
Petitioner's travel to Greece and Southeast Asia undoubtedly
involved significant elements of personal pleasure; however, we
are satisfied that petitioner's primary purpose in undertaking
the travel was to maintain and improve her skills as an English
teacher.
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 NextLast modified: May 25, 2011