Spousal Travel on Business Trips:
a.    274(m)(3) states:
i.    no deduction shall be allowed for travel expenses of a spouse, dependent, or other individual who accompanies the taxpayer unless:
1.    they are an employee of the taxpayer
2.    the travel is a bona fide business purpose, &
3.    the expenses must otherwise be deductible
ii.    if any of these three things is not met, then none of the expenses of the spouse are deductible