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We find that the remaining two trips were primarily for
business. For the November trip to Los Angeles, petitioner spent
only 2 or 3 days there. Even though the trip occurred over
Thanksgiving, we think that 3 days was a reasonable period to
spend for an interview at that distance from her home in Houston,
and we hold that petitioner is entitled to deduct the roundtrip
airfare expense of the trip. She is not entitled to deduct the
expenses of a side trip from Los Angeles to San Jose and back,
because she has not demonstrated a business purpose for this side
trip. For the March trip to San Francisco, petitioner spent 3
days in San Francisco and interviewed for 1 day. We think this
was a reasonable period to spend for the interview, and we hold
that petitioner is entitled to deduct the airfare expense to San
Francisco. She is not entitled to deduct any additional costs
associated with the trip to San Francisco because she has not
demonstrated a business purpose for them.
Petitioner claims a deduction for local transportation of
$448 in connection with her teaching job. Respondent argues that
her employer would have reimbursed the expenses. Petitioner was
required to travel from San Jacinto Junior College to Ben Taub
Hospital and back for clinical work related to her nursing
students. Petitioner could have received reimbursement from her
employer with respect to the expenses of traveling from the
college to the hospital. If a taxpayer was eligible for
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