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
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