Federal Tax Research 10th Edition by Roby Sawyers,William Raabe,Gerald Whittenburg,Steven Gill

Exercise 7

Phyllis, a Virginia resident, owns some property in Florida. Every year, she travels to Florida (coincidentally, during baseball's spring-training season) to inspect the property, initiate repairs, interview new tenants, and search for new properties in which to invest. She also attends approximately 20 ball games. Determine Phyllis's deductible travel expenses.