WEEK 7 TAX RESEARCH MEMORANDUM #1 FROM SUBJECT Deductions for the cost of meals for day trips Two of my clients, Tracey, a sales representative for a national pharmaceutical company and Mark, a ferryboat captain, have come to me with questions regarding allowable deductions of the cost of meals during their day trips. In both situations, their days last from 15 to 19 hours. FACTS Tracey visits customers in a company-owned vehicle. During these long day trips, she will pull over in locations such as rest areas and take a short nap in the backseat of the car. Mark captains a ferry that takes tourists on a roundtrip from Seattle to Victoria and back.
2. How is the boat purchase decision made? Target market---- a married male in his mid to later forties with two teenage children (annual household income of a boat owner was $40450) Need recognition--- satisfied customer functional and physical need, customers need boat for fishing, cruising and water skiing. Information search-----friends and relatives 100% Marine dealer 98% Catalog/Brochure 97% Magazine advertising 93% Evaluation of alternatives--- the assistance of a dealer or a salesperson, low price Promotion—trade and customer shows are typically scheduled in the late fall and blend into consumer shows in the winter month. Purchase and consumption---- Influence factors: Quality of construction 100%-----distribution, product Performance 81%-----ads, product Design purpose 78%-----ads, product Value 68%-----price, promotion Craft Marine had introduced its new hull designs and offshore boats in the fall trade shows and planned to exhibit these innovations during the winter of 2002 at consumer boat
In this POW, we learn about different ways pilgrims immigrated to California. Some families took a ship around Cape Horn at the tip of South America. We were then told a situation where a ship left New York for San Francisco the first of every month at noon. At the same time, a ship leaves San Francisco for New York. Also, each ship arrives exactly six months after it leaves.
They wanted to buy a boat and sail around the southern waters but could not find what they were looking for. On November 8, they decided to charter a craft sailing from Florida to the Bahamas for a week. After viewing many vessels, they found the sixty-one foot long ketch named “Bluebelle Yacht” right away and hired forty-five year old, well-built, Captain Julian Harvey to navigate them through the waters of the Caribbean (Brean 36). Mr. Harvey was a charismatic, curly-headed, and charming man (“The Bluebelle‘s Last” 17). Dr. Dupperault liked the fact that Harvey was a honorably discharged and decorated World War II veteran and a retired Air Force test pilot (“Skipper is Suicide” 1).
May 21- July 31 We started upstream on the Missouri River from the St Louis area camp. We had been preparing for the expedition since fall of last year. Me and nearly four dozen other men met up with Meriwether Lewis. We started making our way up the Missouri on a fiftyfive foot long keelboat and two smaller pirogues. As we traveled, I spent most of his time on the boat, charting the course of our journey and mapping it out the river and such, while Meriwether was often ashore studying the landforms, animals, and plants.
Did you know that the Blue Bottle is also known as the Portuguese Man Of War. This is because it looks like a Portuguese battleship with a sail. They live in the warm waters all over the world. They live in large groups, sometimes in groups of thousands. When it is windy and the sea is rough they sometimes get washed up on the beach.
From what I paid attention to it was to be a routine walking patrol around the main shopping market in a town out side of Falluchia. The town was named Al Ramadii. It would be my first time in this town. The briefing like all Army briefings, lasted much longer then than it should have. It would have been faster to watch two sea turtles in a land race of a quarter mile.
The longer they spend on road, the less time they spend on fishing. If you go from Houston down to Texas City Dike to go fishing then it only takes you about 30 minutes. All you have to do is go down I-45 South about 20 minutes’ drive and then take exit Texas City (exit-1764) and drive straight about 10 more minutes to Texas City Dike. By taking Texas City exit, you also can avoid traffic-jam on I-45 South. On weekends, you have to pay $5 for a car to get in the dike.
Captain Huggy Face sailed the rainbow ocean waters in search of a perfect paradise for his people to visit, none the less he found an island at fifteen degrees West and ninety degrees South, right in the Northeast Pacific Ocean. The island seemed to be rich in fruit trees and fish in the coral reef. The fruit trees weren’t ordinary though because with just one bite one would have a new talent for a certain amount of time and each tree has a
Summer 2011 July and August Myrtle Beach So the first week of July my best friend Katelin takes me to myrtle beach. The drive down there was long but worth it. It was about a 14 hour drive. We stayed at a small condo thing that was just a street way from the beach. It had a pool, a volleyball court, and a basketball hoop.