11
appears from the evidence that petitioner's airfare expense was
reported on Schedule C while his lodging and rental car expenses
incurred in California were reported on Schedule A as
unreimbursed employee expenses. This is consistent with
petitioner's employment status in California. In addition, the
total expenses claimed on Schedules A and C for travel in the
amount of $18,260 more closely approximate petitioner's total
estimated expenses of $17,640 as set forth in the supplemental
stipulation of facts. Petitioner's concession would appear to
render moot the issue of the character of his employment in
California as his major or minor post of duty, or as temporary or
indefinite. However, it is clear from the record, including the
testimony and arguments presented at trial, that neither
petitioner nor respondent believed that petitioner conceded his
claimed lodging and car rental expenses but instead believed that
such expenses had been reported on petitioner's Schedule C.
Therefore, we shall address the issue as framed by the parties.
Based on the record, we find that petitioner's principal
place of business, and therefore his home for purposes of section
162, was located in California for the year in issue. For the 11
months during which petitioner worked for the county of
Riverside, exclusive of travel, petitioner spent approximately
the same number of days in California and Illinois. However,
petitioner was present in California on business for 3 days each
week while his practice in Chicago, Illinois, required that he be
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011