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$1,497. On audit, respondent determined that the trip was not
related to petitioner’s law practice. Respondent further
determined that $880 of the expenses had been incurred for
investment purposes and the remaining expenses were personal.
On September 17, 1991, petitioner took a trip to Boston,
Massachusetts. Airfare for that trip was $288. On audit,
respondent determined that the trip was not related to
petitioner’s law practice but, instead, was related to his
investments.
From March 19 through 29, 1992, petitioner and his family
took a trip to Boston, Massachusetts. Expenses for hotel,
airfare, rental car, and gasoline totaled $1,947. On audit,
respondent determined that the trip was not related to
petitioner’s law practice. Respondent further determined that
$1,273 of the expenses had been incurred for investment purposes,
and the balance of the expenses was personal.
On July 5, 1992, petitioner took a trip to Huron, South
Dakota. Expenses for the trip totaled $161. On audit,
respondent determined that the trip was not related to
petitioner’s law practice but, instead, was related to his
investments.
From March 21 through 29, 1993, petitioner took a trip to
Portland, Oregon. Airfare for that trip was $218. On audit,
respondent determined that $109 of the expenses was related to
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