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vacation, primarily for the recreation and pleasure of the
family. The expenses are not deductible.
4. Travel Expenses and Entertainment Expenses
a. Las Vegas Expenses
Beck's Liquors deducted travel expenses Mr. Beck incurred
traveling to Las Vegas, and expenses incurred for the yearly trip
to the cabin. Under section 162(a)(2), a taxpayer is allowed to
deduct ordinary and necessary travel expenses paid while away
from home in the pursuit of business. Commissioner v. Flowers,
supra at 470; Walliser v. Commissioner, 72 T.C. 433, 437 (1979).
Where a taxpayer travels to a destination for both business and
personal activities, travel expenses to and from the destination
are deductible only if the trip is related primarily to the
taxpayer's business. If the purpose of the trip is primarily
personal, the travel expenses to and from the destination are not
deductible even though the taxpayer engages in some business
activities at the destination. Duncan v. Commissioner, 30 T.C.
386, 390-391 (1958); sec. 1.162-2(b)(1), Income Tax Regs.
Whether a trip is related primarily to the taxpayer's business or
is primarily personal is a question of fact. Commissioner v.
Flowers, supra; sec. 1.162-2(b)(1), Income Tax Regs. A casual
connection to one's business does not make the cost of the trip a
business expense. Ballantine v. Commissioner, 46 T.C. 272, 279-
280 (1966).
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