Gary M. and Trudy J. Weichlein - Page 13

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        residence is located.  Coombs v. Commissioner, 608 F.2d 1269, 1275            
        (9th Cir. 1979), affg. in part and revg. in part 67 T.C. 426 (1976);          
        Mitchell v. Commissioner, 74 T.C. 578, 581 (1980).  However, under            
        the exception to this rule, a taxpayer's personal residence may be            
        the "tax home" if the principal place of business is "temporary",             
        rather than "indefinite".  Peurifoy v. Commissioner, 358 U.S. 59, 60          
        (1958).  The reason for not shifting the taxpayer's "tax home" to             
        the temporary place of employment is "to mitigate the burden of the           
        taxpayer who, because of the exigencies of his trade or business,             
        must maintain two places of abode".  Kroll v. Commissioner, 49 T.C.           
        557, 562 (1968).                                                              
             A place of business is a "temporary" place of business if                
        the employment is such that "termination within a short period could          
        be foreseen".  Albert v. Commissioner, 13 T.C. 129, 131 (1949).               
        Conversely, employment is "indefinite", "substantial", or                     
        "indeterminate" if "its termination cannot be foreseen within a               
        fixed or reasonably short period of time."  Stricker v.                       
        Commissioner, 54 T.C. 355, 361 (1970), affd. 438 F.2d 1216 (6th Cir.          
        1971).  If employment which is "temporary" at its inception becomes           
        "substantial", "indefinite", or "indeterminate" in duration, the              
        situs of the "tax home" is the location of the taxpayer's                     
        employment.11  Kroll v. Commissioner, supra.  Employment may change           

          11        The purpose of this rule is clear.  It is not                     
          reasonable to expect people to move to another location for a               

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