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HILTON v. COMMISSIONER

Docket No. 8104-89.

58 T.C.M. 1143 (1990)

T.C. Memo. 1990-11

Gregory K. and Colleen Hilton v. Commissioner.

United States Tax Court.

Filed January 8, 1990.

Attorney(s) appearing for the Case

William H. Adams and Rand M. Elison, 215 S. State St., Salt Lake City, Utah, for the petitioners. James B. Ausenbaugh, for the respondent.

Memorandum Findings of Fact and Opinion

SWIFT, Judge:

Respondent determined deficiencies in the Federal income tax liability of petitioners as follows:

  Year                     Deficiency

  1983 ..................  $1,118.40
  1984 ..................     916.22

The primary issue for decision is whether certain trips to Acapulco, Mexico, and Paris, France, were personal or business trips.

Findings of Fact...

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