- 13 -13
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
(continued...)
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