Finn v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs appeal from the denial of certain deductions claimed on their 1980 and 1981 income tax returns. The claimed deductions raise two separate issues which require separate discussion.

Travel Expenses

Prior to 1979, Mr. Finn engaged in the construction business in Oregon. Mr. Finn also engaged to a lesser degree in developing real estate. While vacationing with their family in Tahiti, plaintiffs decided Tahiti would be a good place to live. Apparently its climate and culture appeared to be more conducive to their health. Sometime during 1977-78, plaintiffs decided to…