- 11 -11
of $5,450;8 mileage in the amount of $7,708;9 and airplane expenses
in the amount of $10,006.10
Respondent disallowed the expenses claimed by petitioner for meals,
lodging, and travel. Respondent contends that during taxable year
1990, petitioner's "tax home" was in Victorville, California. Thus,
respondent argues that petitioner was not "away from home" and the
expenses are not deductible. Respondent concedes on brief, however,
that petitioner, when working in Anaheim, was temporarily away from
her "tax home" in Victorville, and therefore is entitled to
deductions for appropriate travel expenditures, if any, in
connection therewith. Alternatively, respondent contends that if
petitioner's employment in Victorville is considered "temporary",
the expenditures incurred for weekend commutes to Catheys Valley
lack a business purpose and are not deductible.
Petitioner contends that the travel expenditures were
incurred while she was "away from home" and that her "tax home" was
in Catheys Valley. In addition, petitioner contends that
respondent's alternative issue was not raised in the notice of
8 This amount represents 262 days at $26 per day, less 20
percent as required by sec. 274(n).
9 This amount represents 29,648 miles at 26 cents per
mile.
10 This amount represents $1,215 for fuel, $1,929 for
insurance, $1,726 for interest, $625 for tie-down fees, $1,366
for other expenses, less $442 for personal use, and $3,796 for
depreciation, less $209 for depreciation attributable to personal
use.
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