Originally Posted by mvoight

I don't buy the argument that because I am not taxed for receiving something, it is not tax deductible. In the case you described, I was already taxed when I earned money to buy the ticket. The ticket and miles given to me by the airline, in exchange for this money, have already been taxed, because I paid taxes on the money I used to buy the ticket. If an individual buys something and gets part of the money back, why would an extra tax on this ever be due?