Gary M. and Trudy J. Weichlein - Page 14

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        from temporary to indefinite due to changed circumstances, or simply          
        the passage of time.  Norwood v. Commissioner, 66 T.C. 467, 470               
        (1976).  Whether employment is temporary or indefinite is a question          
        of fact.  Peurifoy v. Commissioner, supra at 60-61.  "No single               
        element is determinative of the ultimate factual issue of                     
        temporariness".  Norwood v. Commissioner, supra at 470.                       
             The Court of Appeals for the Ninth Circuit, to which this                
        case is appealable, has construed the "temporary versus indefinite"           
        distinction as follows:                                                       
             An employee might be said to change his tax home if                      
             there is a reasonable probability known to him that he may               
             be       employed for a long period of time at his new station.          
             What        constitutes "a long period of time" varies with              
             circumstances       surrounding each case.  If such be the               
             case, it is reasonable       to expect him to move his                   
             permanent abode to his new station,       and thus avoid the             
             double burden that the Congress intended to      mitigate. * *           
             *  [Harvey v. Commissioner, 283 F.2d 491, 495         (9th Cir.          
             1960), revg. 32 T.C. 1368 (1959).]                                       
             We conclude herein that petitioner has failed to establish               
        that she was away from home while living in Victorville during 1990.          
        This record is devoid of evidence to establish that petitioner                
        had a business connection with Catheys Valley.  Initially,                    

          temporary job.  Kasun v. United States, 671 F.2d 1059, 1061 (7th            
          Cir. 1982).  The exigencies of temporary employment may require             
          the taxpayer to incur more substantial costs than might be                  
          incurred in employment of indefinite duration.  Rosenspan v.                
          United States, 438 F.2d 905, 912 (2d Cir. 1971).  A deduction for           
          these expenses eases the burden on taxpayers who must bear the              
          expenses of living on the road while maintaining a personal                 
          residence.  Id. at 912; Bochner v. Commissioner, 67 T.C. 824, 828           

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