Thanks for the response,
I agree that if you consider officiating a "second job" you can't make the deduction from home to game or vise versa.
I just haven't seen it explained why we are obligated to view it as such.
I don't agree that reviewing the publication that defines the tax laws as the worst place to look. That is like saying the worst place to learn the rules of a sport is to read the rulebook. I will say that it could be better written but it is the rulebook we are suppose to follow to acurately determine our tax liability.
I would be very interesting in learning the month/year of the referee magazine in question that talks about mileage deduction.
Have a good vacation.
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