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expenses (for example, the cost of filing a patent application)
before any royalties were paid.
According to petitioner, she typically traveled on
approximately 150 trips per year as part of her duties with the
University, ISOA Consulting, and ISOA, Inc. She testified that
University professors could be reimbursed for employment-related
travel expenses only to the extent of $1,000 per year.2 Grants
obtained by petitioner on behalf of the University also provided
for some paid travel expenses. According to petitioner, any
remaining travel expenses were paid by petitioners.
The University’s policy required that petitioner provide an
expense report for each trip regardless of whether her travel
expenses were ultimately reimbursed. According to petitioner:
(1) Original travel receipts were attached to the expense reports
submitted to the University; (2) a travel reimbursement check
from the University was usually received within 5 or 6 months
after submitting an expense report; and (3) the reimbursement
check did not always identify the specific travel expenses for
which petitioner was being reimbursed. Petitioner did not keep
records of what travel was reimbursed by the University, nor did
2 This testimony appears to be inconsistent with the
reimbursement evidence from the University, as well as the
amounts reported by petitioners as reimbursements on their tax
returns and “general ledgers”.
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Last modified: November 10, 2007