Benigno Antonio Gasparutti - Page 8

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               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).                                                       

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