Now that we have that background established, do training, massage, and body work costs represent ordinary and necessary business expenses to someone in the business of playing NFL football?

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There is certainly no shortage of stress relievers and in addition to the above, various progressive muscular relaxation exercises, autogenic training, deep breathing, massage therapies, visual imagery and self-hypnosis practices are popular.

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Sallie Mae ( SLM - news - people ) loan paid directly to a Dahn affiliate, the Sun Institute, a New Jersey massage school, for "DahnMuDo" training, a 12-day course in noncombative martial arts she attended in Sedona.

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Mii amo Spa at Enchantment Resort in Sedona, Arizona, offers something called "The Athlete, " which blends an hour-long strength-training session with a 60-minute hydrotherapy bath and a massage to work out areas of tension and soreness.

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All hires attend a four-to-six-week training course in London in which they learn to incorporate Thai, Indian, Swedish and other massage techniques, and they get advice on how to survive the shipboard life.

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