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petitioner’s law practice and $109 of the expenses was related to
his investments.
From March 29 through April 5, 1993, one of petitioners’
daughters took a trip to Portland, Oregon. Airfare for that trip
was $201. On audit, respondent determined that the trip was
undertaken for medical purposes.
From April 22 through May 6, 1993, Mrs. Haeder took a trip
to Salt Lake City, Utah. Airfare for that trip was $198. On
audit, respondent determined that the trip was personal.
From July 1 through 5, 1993, petitioner took a trip to
Minnesota. Expenses for hotel, airfare, and rental car totaled
$987. On audit, respondent determined that $494 of those
expenses was related to petitioner’s law practice and $493 of
those expenses had been incurred for investment purposes.
From July 6 through 7, 1993, petitioner took a trip to
Seattle, Washington, and Salt Lake City, Utah. Airfare for that
trip was $373. On audit, respondent determined that $198 of
those expenses related to petitioner’s law practice and the
balance of those expenses was personal.
From November 11 through 17, 1993, petitioner took a trip to
Boston, Massachusetts. Expenses for hotel, airfare, and car
rental totaled $520. On audit, respondent determined that those
expenses were not related to petitioner’s law practice but,
instead, were incurred for investment purposes.
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