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rules of section 274(d). Petitioner also provided copies of
credit card statements which list expenses matching those of the
summary with respect to certain airline tickets and car rentals
for travel to Texas. She testified that she traveled to Texas on
several occasions to inspect certain property located there.
However, her reason for inspecting the property was family-
oriented because the property was held in a trust in which family
members, not petitioner, were trustor and trustee. Therefore, we
hold that these expenses were personal expenses which are
nondeductible pursuant to section 262(a).
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011