I found the answer to my follow up question regarding travel to and from the temporary fellowship job site at:

http://www.ispub.com/ostia/index.php?xmlFilePath=journals/ijlhe/vol3n1/taxes.xml

In a nutshell, it clearly states that all travel and living expenses away from home on a temporary job assignment (e.g. sub specialty fellowship) is deductible (e.g. lodging, travel, and either one half of meal expenses or the IRS daily per diem allowance.).

Thanks once again,

Zip Code: 37912

I'm glad you found your answer, and I agree with your interpretation.

I don't want to sound petty, but I wrote that article that you are referring to back in February 2003, which is available at: http://www.mdtaxes.com/news0203.html. On the article you found, it looks like I wasn't given any credit or a link back to MDTAXES. (So, did I sound petty?)

You can find an index of all the articles on MDTAXES at www.mdtaxes.com/oldnews.html.

Zip Code: 01801

FYI - the person listed in connection with that article helped us with PR back in 2003. This article was distributed through the site www.prweb.com, and she was the MDTAXES contact at that point in time. So I was not surprised to see her name and her company's name listed with the article on that link.

I was only surprised that my name and the MDTAXES site was not included anywhere with that article.

Zip Code: 01801