Rundlett, et ux. v. Comr., T.C. Memo. 2011-229

(travel expenses of married couple not deductible due to failure to meet heightened substantiation requirements of I.R.C. Sec. 274(d) and amounts claimed were lavish and violated I.R.C. Sec. 162(a)(2); timeshare activity not engaged in with profit intent - deductions limited to gross income from activity). 

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