James Lawton Robertson and Lillian Janette Humber Robertson - Page 10

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          Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v.               
          Helvering, 292 U.S. 435, 440 (1934).  Consequently, the taxpayer            
          has the burden to show that an exclusion or deduction is allowable.         
          Interstate Transit Lines v. Commissioner, 319 U.S. 590, 593 (1943).         
               We conclude that petitioner's tax home was Jackson,                    
          Mississippi, rather than Oxford, Mississippi.  See Montgomery v.            
          Commissioner, supra; Thoma v. Commissioner, T.C. Memo. 1983-623.            
          In a typical week, petitioner spent 4 days in Jackson and 3 days in         
          Oxford.  While he was in Jackson, all 4 days were committed to              
          petitioner's work as a Justice on the Mississippi Supreme Court.            
          While in Oxford, only 1 day, Friday, was committed to petitioner's          
          work as an adjunct professor at the law school.  Further,                   
          petitioner earned $75,000 per year from his work as a Justice, as           
          opposed to $15,000 per year from his work as a professor.                   
               Petitioner asserts that as a practical matter his work on the          
          Mississippi Supreme Court required him to be present in Jackson             
          only 2 days out of every week--for panel day and en banc day.  He           
          also asserts that he did much of his substantive work as a Justice,         
          namely research and opinion drafting, while in Oxford, and                  
          particularly at the law school library.  Accepting petitioner’s             
          assertions, nonetheless the fact remains that petitioner spent 4            
          days in Jackson every week.  Further, petitioner's Mississippi              
          Supreme Court office and staff were in Jackson, not Oxford, even            
          though petitioner could have apparently maintained both in Oxford           

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