Travel CME--Tax Deductions

What is the general wisdom on the legality of these deductions? From what I understand, some people sign up for an online CME course and travel to a vacation destination of their choosing to complete it and deduct that travel expenses on taxes. To me, this doesn't seem like it would pass the "ordinary and necessary" criteria for business expenses.
Source: Student Doctor Network - Category: Universities & Medical Training Authors: Tags: Anesthesiology Source Type: forums