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the claim of right rule and was required to make refunds in
another year. However, section 1341 applies only if the amount
of repayment exceeds $3,000 in the taxable year. Sec.
1341(a)(3). Moreover, we note that only a percentage of Social
Security benefits is taxable under section 83, and petitioner has
not demonstrated what percent, if any, of 1993 Social Security
benefits was included or taxable on his prior year’s return.
Therefore, petitioner is not entitled to a deduction for
repayment of Social Security benefits.
c. Employee Business Expenses
Section 262(a) provides that no deduction shall be allowed
for personal, living, or family expenses. Section 162(a)(2),
however, permits a deduction for ordinary and necessary traveling
expenses incurred while away from home in pursuit of a trade or
business. To qualify for this deduction, the taxpayer must
demonstrate that the expenses are (1) reasonable and necessary
traveling expenses, (2) incurred while away from home, and (3) in
the pursuit of business. Commissioner v. Flowers, 326 U.S. 465,
470 (1946). The purpose of the “away from home” provision is to
mitigate the burden on the taxpayer, who, because of the
exigencies of his trade or business must maintain two places of
abode and thereby incur additional and duplicate living expenses.
Tucker v. Commissioner, 55 T.C. 783, 786 (1971); Kroll v.
Commissioner, 49 T.C. 557, 562 (1968).
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