- 11 -
at his own expense if he had so chosen. Ultimately, we are bound
by what actually occurred, not what might have happened. Don E.
Williams Co. v. Commissioner, 429 U.S. 569, 579-580 (1977);
Commissioner v. National Alfalfa Dehydrating & Milling Co., 417
U.S. 134, 148-149 (1974).
Because we find that petitioner's tax home for purposes of
section 162 was Jackson and not Oxford, except as set forth below
petitioner may not deduct the travel expenses (including
transportation, meals, and lodging) incurred for traveling between
his residence in Oxford and his principal place of business in
Jackson. In general, these expenses are considered nondeductible,
personal commuting expenses under section 262. See Fausner v.
Commissioner, 413 U.S. 838 (1973); Commissioner v. Flowers, 326
U.S. 465 (1946). However, the transportation costs that petitioner
incurred in traveling from Jackson where he served as a Mississippi
Supreme Court Justice to Oxford on days in which petitioner taught
classes at the law school are deductible as ordinary and necessary
business expenses, as respondent concedes. See Steinhort v.
Commissioner, 335 F.2d 496, 504 (5th Cir. 1964), affg. T.C. Memo.
1962-233; Kistler v. Commissioner, 40 T.C. 657, 665 (1963); Heuer
v. Commissioner, 32 T.C. 947, 951-952 (1959), affd. 283 F.2d 865
(5th Cir. 1960).
The U.S. Court of Appeals for the Fifth Circuit, to which an
appeal of this case would lie, has addressed the deductibility of
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011