Randall v. Minister of National Revenue, 67 DTC 5151, [1967] CTC 236, [1967] S.C.R. 484 -- summary under Paragraph 18(1)(h)

The taxpayer, who together with his brother was engaged in the business of managing horse racing activities in Vancouver and Portland, Oregon, was entitled to deduct the expenses of 30 trips between Vancouver and Portland, and the expenses of an hotel and apartment which he and his brother occupied and used as an office when one or the other was in Portland looking after the operation there.