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an employee where the expenses are to a temporary, as
distinguished from an indefinite or permanent, job where the job
is beyond the general metropolitan area of the taxpayer's tax
home. Since Turner, this Court has decided cases where the issue
has been framed in terms of the test of Rev. Rul. 190, supra.
McCallister v. Commissioner, 70 T.C. 505 (1978); Norwood v.
Commissioner, 66 T.C. 467 (1976). Rev. Rul. 190, supra, has been
modified or clarified by the IRS over the years. For our
purposes here, Rev. Rul 99-7, 1999-1 C.B. 361, applies, and this
case has been presented for decision under its provisions. The
parties do not dispute the applicability of Rev. Rul. 99-7,
supra. Rev. Rul. 99-7, supra, in pertinent part, provides:
In general, daily transportation expenses incurred in
going between a taxpayer's residence and a work location are
nondeductible commuting expenses. However, such expenses
are deductible under the circumstances described in
paragraph (1) * * * below.
(1) A taxpayer may deduct daily transportation expenses
incurred in going between the taxpayer's residence and a
temporary work location outside the metropolitan area where
the taxpayer lives and normally works. * * *
Respondent's position, as set out in a trial memorandum, is
as follows:
According to Rev. Rul. 99-7, "a taxpayer may deduct
daily transportation incurred in going between the
taxpayer's residence and a temporary work location outside
the metropolitan area where the taxpayer lives and normally
works." In our case, the petitioner does not live in a
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