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From October 18 through 23, 1989, petitioner and his family
took a trip to Salt Lake City, Utah. The total airfare for that
trip was $932. On audit, respondent determined that the trip was
not related to petitioner’s law practice. Respondent further
determined that $714 of the expenses had been incurred for
medical purposes and the remaining expenses were personal.
From April 12 through 16, 1990, petitioner took a trip to
Denver, Colorado. Petitioner’s expenses for hotel, parking, and
mileage totaled $544. On audit, respondent determined that the
trip was not related to petitioner’s law practice but, instead,
was related to his investments.
From April 28 through May 14, 1991, Mrs. Haeder took a trip
to Salt Lake City, Utah. Airfare for that trip was $185. On
audit, respondent determined that the trip was personal.
From May 16 through 18, 1991, petitioner and his father took
a trip to Minnesota. Expenses for that trip for hotel, airfare,
rental car, and gasoline totaled $582. On audit, respondent
determined that $192 of those expenses was related to
petitioner’s law practice. Respondent further determined that
$190 of the expenses had been incurred for investment purposes,
and the remaining expenses were personal.
From May 29 through June 1, 1991, petitioner and his family
took a trip to Newton, Massachusetts, and Boston, Massachusetts.
Expenses for hotels, airfare, rental cars, and telephone totaled
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