1 Day Business Event but Stayed 15 days

[TAXNJ]

Excellent

Agree with Kram and Lion

You appear to be interested in a cite.

Reg §1.162-2 reads in part:

(b)(1) If a taxpayer travels to a destination and while at such destination engages in both business and personal activities, traveling expenses to and from such destination are deductible only if the trip is related primarily to the taxpayer's trade or business. If the trip is primarily personal in nature, the traveling expenses to and from the destination are not deductible even though the taxpayer engages in business activities while at such destination. However, expenses while at the destination which are properly allocable to the taxpayer's trade or business are deductible even though the traveling expenses to and from the destination are not deductible.


(2) Whether a trip is related primarily to the taxpayer's trade or business or is primarily personal in nature depends on the facts and circumstances in each case. The amount of time during the period of the trip which is spent on personal activity compared to the amount of time spent on activities directly relating to the taxpayer's trade or business is an important factor in determining whether the trip is primarily personal. If, for example, a taxpayer spends one week while at a destination on activities which are directly related to his trade or business and subsequently spends an additional five weeks for vacation or other personal activities, the trip will be considered primarily personal in nature in the absence of a clear showing to the contrary.

also, reference Reg. §1.162-2 (d)

Impressive. Thanks. Wasn’t asking for a cite but will take it if you don't mind. If need a NY return done will consider you.

If one is preparing a return in this scenario, think one would feel MORE comfortable as a basis for support with the cite you mentioned above.

went a little further into this and found:
TITLE 26, Subtitle A, CHAPTER 1, Subchapter B, PART IX, Sec. 274 (especially (4) ) Disallowance of certain entertainment, etc., expenses.

moral of the story as you know we tell our clients: substantiate; substantiate; substantiate