"Dennis O'Connor" wrote in message ...
Your analysis is right on CJ...

Concerning whoever opined that the irs will tell the taxpayer that he has to
take the cheapest route, this is a matter of settled case law - when Judge
Learned Hand published a finding that says that the taxpayer does not have a
legal duty to arrange his affairs for the financial benefit of the
government...
denny

Denny,

Here is a relevant passage from tax law:

Companies can deduct travel expenses while employees are working away
from home in the pursuit of a trade or business as ordinary and
necessary expenses under IRC section 162(a). Treasury regulations
section 1.162-2 explicitly includes "travel fares" that are
reasonable, necessary and directly attributable to business as valid
trade or business expenses. The law considers an expense ordinary if
it is "common and accepted," comparing the taxpayer with "the group,
the community, of which he is a part" (Welch v. Helvering, 290 US 111,
114, 54 Sup. Ct. 8, 78, 1933). In Noyce v. Commissioner (97 TC no. 46,
97 TC 670 (1991)), the court said the taxpayer incurred ordinary
expenses when there was a clear business advantage and when the cost
of replicating the travel schedule and the time savings via commercial
charter would have exceeded the costs of operating a company aircraft.

NECESSARY EXPENSES

Because personal aircraft had for so long been viewed as a lavish
business perk, the courts require taxpayers to prove that aircraft
they claim as business deductions are actually necessary for their
business and not just for the owner's benefit.