Your client, Barney Green, and his wife, Edith, attended a three-day program in Honolulu, entitled “Financial, Tax, and Investment Planning for Investors.”

The Greens went to Hawaii several days early so that they could adjust to the jet lag and be ready for the seminar. The $3,000 cost of the trip included the following expenses.

First-class airfare $1,200 Hotel (seven days) 800 Program fee 300 Meals and other expenses 700 The Greens have records to substantiate all of the above expenditures in a manner that is acceptable under §274.

a. List as many possible tax research issues as you can to determine whether the Greens can deduct any or all of the $3,000 of expenditures on their current-
year tax return.

b. After completing your list of tax research issues, list the keywords you might use to construct a computer tax research query.

c. Execute a computer search using your query. For simplicity, select the IRS Taxpayer Information Publications (TIPS) database from whichever computer tax service you use. Summarize your findings.