Judith E. Stephenson Fast - Page 9

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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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