Michael E. Thibodeaux & Stephanie R. Thibodeaux, a.k.a. Stephanie R. Hearn - Page 9

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          the trip to Jamaica that petitioner claims to have taken place in           
          January 1998.  As with the deduction for meals and expenses, this           
          deduction is also subject to section 274(d).  In support of the             
          deduction for these expenses, petitioner produced a canceled                
          check and a travel summary from his travel agent, Vacation                  
          Hotline.                                                                    
               We need not consider whether these records in combination              
          with petitioner’s explanation satisfy the special substantiation            
          requirements discussed above because another, more fundamental              
          reason exists for the disallowance of the deduction.  Although              
          petitioner claims that the trip occurred during 1998, we find               
          that the trip took place in January 1999.  We support our finding           
          on this point by the following:  (1) Although the check is dated            
          January 16, 1998, imprints on the back of the check indicate that           
          the check was processed by two banks on January 20, 1999, and               
          January 21, 1999, respectively; (2) it is not unusual for an                
          individual to misdate a check at the beginning of a new year, and           
          we find it more likely that petitioner made such a mistake rather           
          than the two different banks that processed the check; (3)                  
          Vacation Hotline’s records indicate that petitioner was in                  
          Tallahassee, Florida, rather than Jamaica, during the relevant              
          dates in January 1998; and (4) the number of the check suggests             
          that it was made at a date no earlier than December 10, 1998.               







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