- 8 - Generally, “home”, as used in section 162(a)(2), is the vicinity of the taxpayer’s principal place of employment and not where his personal residence is located if the latter is located at a distance from his employment. Coombs v. Commissioner, 608 F.2d 1269, 1274 (9th Cir. 1979), affg. in part and revg. in part 67 T.C. 426 (1976); Mitchell v. Commissioner, 74 T.C. 578, 581 (1980); Kroll v. Commissioner, supra at 561-562. An exception to the general rule permits a taxpayer to deduct the costs of meals and lodging incurred at a job site distant from his personal residence if the job is temporary, rather than indefinite. Peurifoy v. Commissioner, 358 U.S. 59, 60 (1958). When a taxpayer accepts temporary work in a place away from his residence, he may deduct the living expenses incurred at the temporary post of duty, because it would not be reasonable to expect him to move his residence under such circumstances. See Tucker v. Commissioner, supra at 786. Employment is considered to be temporary if termination within a short period could be expected. Mitchell v. Commissioner, supra at 581. In contrast, employment is considered indefinite if termination could not be expected or foreseen within a fixed or reasonably short period of time. Id. The duration of employment is a factual issue, and no single element is determinative. Norwood v. Commissioner, 66 T.C. 467, 470 (1976).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011