If you can
substantiate that the cost staying at the hotel was less than the additional airfare
to fly home earlier, I think you would have a good case for deducting the the second
hotel as a business deduction, click here for IRS publication
463 Travel, Entertainment, Gift, and Car
Expenses. From IRS
publication 463Trip Primarily for
Business
You can deduct all of your travel expenses if your trip was
entirely business related. If your trip was primarily for business and, while
at your business destination, you extended your stay for a vacation, made a
personal side trip, or had other personal activities, you can deduct only your
business-related travel expenses. These expenses include the travel costs of
getting to and from your business destination and any business-related expenses
at your business destination.
