Tax court dismissed claim for refund regarding employer-paid business trip to New York due to lack of evidence.

The Vestre Landsret dismissed the taxpayer's claim for a tax refund concerning an employer-paid business trip to New York. The taxpayer argued the trip was for personal reasons, while the tax authority maintained it was a legitimate business expense. The court rejected the refund request because the taxpayer failed to provide sufficient evidence proving the trip was not for business purposes.