examples might include: companies that expect attendees to bring his or her spouse, partners who organize social events for other spouses while the attendees are in meetings, partners who engage in unofficial accounting, transcribing, or decision-making with his or her attendee partner, etc. the statement, "a single trip by a wife with her husband to europe has been specifically rejected as not being the exceptional type of case justifying a deduction," has insidious ramifications for tax (and social) consequences of women (or men) that perform legitimate work on behalf of their partner or spouse. it creates a presumption wherein a partner or spouse's presence is not seen as necessary to the conducting of business.