Gary M. and Trudy J. Weichlein - Page 11

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        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               
          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           

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