In order for travel deduction must an expense must have three characteristics:
a.    the expense must be:
i.    for travel or be travel related (including meals and lodging),
ii.    incurred in pursuit of the taxpayer’s trade or business, &
iii.    incurred while away from home.
1.    other than those that are lavish and extravagant under the circumstances
b.    Conversely, 262 expressly precludes a deduction for expenses (including travel) that are personal in nature