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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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