"zatatime" wrote in message
...

I'd be very careful with this one. AOPA actually has a kit you can
get outlining previous cases of aircraft use for business and some pit
falls and advantages. What I remember is that the IRS (during an
audit) got quotes on airfares for the time frame in question and
allowed only that much as the right off. The excess was assessed as
taxable with penalties and interest.


This is an illegal and unreasonable position that has no basis in either the
code or the regs. The IRS would be liable for very stiff penalties and legal
fees if it actually tried to defend this position in court. The courts have
ruled repeatedly that the IRS cannot force people to deduct only what the
least possible cost is.