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deductible business travel. Wisconsin Psychiatric Servs., Ltd.
v. Commissioner, 76 T.C. 839, 849 (1981); Curphey v.
Commissioner, 73 T.C. 766, 777-778 (1980); Mazzotta v.
Commissioner, 57 T.C. 427, 429 (1971), affd. per curiam 467 F.2d
943 (2d. Cir. 1972); Green v. Commissioner, T.C. Memo. 1989-599;
Kisicki v. Commissioner, T.C. Memo. 1987-245, affd. per curiam
without published opinion 871 F.2d 1088 (6th Cir. 1989); Adams v.
Commissioner, T.C. Memo. 1982-223, affd. without published
opinion 732 F.2d 159 (7th Cir. 1984). We have also allowed
deductions for expenses incurred for transportation between an
individual's residence, which constituted a "regular place of
business", and the individual's "temporary places of business".
See Walker v. Commissioner, 101 T.C. 537 (1993) (applying Rev.
Rul. 90-23, 1990-1 C.B. 28). However, because petitioner's house
was not his principal place of business, and because there is
nothing in the record that leads us to conclude that the hospital
was merely petitioner's temporary place of business, the above
cases provide no authority for allowing the car expense and
depreciation deductions in dispute. Accordingly, we sustain
respondent's determination with respect to the disallowed
portions of petitioners' claimed car expense and depreciation
deductions.
To reflect the foregoing,
Decision will be entered
for respondent.
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