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Petitioner typically stayed at "deluxe" hotels during his
travels. For instance, on a trip to Baltimore, Maryland
(paragraph 9 of the stipulation of facts), petitioner stayed at
the Peabody Court at a rate of $180 per night. Similarly, on an
11-day AHEPA trip to Fort Lauderdale and Miami Beach, Florida
(paragraph 10 of the stipulation of facts), petitioner stayed at
the Sheraton Bonaventure Resort and Spa and the Doral Ocean Beach
Resort, respectively, incurring lodging charges of $1,602.69.
Respondent does not dispute the need for lodging on these or
similar trips, but rather the reasonableness of the expenditures.
While few would characterize petitioner's choices of
accommodations as frugal, they were generally convenient.
Petitioner often stayed at the hotel hosting the meeting he was
attending. When petitioner could not obtain a room at the hotel
hosting the meeting he would stay at a similarly priced hotel in
the vicinity. This practice saved petitioner additional travel
costs. In addition, petitioner held relatively prestigious
positions in large charitable organizations, such that staying in
quality lodgings may have been acceptable practice. Bearing in
mind that reasonableness is a relative term, we conclude that
petitioner's expenditures for lodging were reasonable.
Respondent also contends that expenses incurred for the
rental of a suite during a trip to Washington, D.C. (paragraph 14
of the stipulation of facts), in excess of the ordinary room
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