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Although petitioner may have devoted numerous hours during
his time in San Diego to the air racing activity, the Court
concludes that petitioner's travel to San Diego was primarily
personal in nature and was not primarily related to his air
racing activity. Moreover, the Court is satisfied that, but for
the fact that his personal residence was in San Diego, petitioner
would not have conducted his air racing activity there but would
have chosen whatever location coincided with his personal
residence. Consequently, the Court holds that petitioner is not
entitled to the per diem method for meals and incidental expenses
for his time spent in San Diego during 1995, 1996, and 1997.
Thus, the Court holds that petitioners are not entitled to deduct
any travel expenses in connection with the air racing activity
for the days petitioner was in San Diego during the years at
issue.
With respect to the other travel expenses claimed in
connection with the air racing activity for petitioner's trips to
various air races, the Court is satisfied that petitioner did
incur travel expenses in connection with these trips.
Unfortunately, however, petitioners failed to substantiate the
5(...continued)
activities. Other records of American Airlines reflected
petitioner was not flying on certain days because of illness;
yet, petitioner claimed those same days as being engaged in his
trade or business in San Diego.
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