Benigno Antonio Gasparutti - Page 9

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               Petitioner was employed at Mag for more than 2 years as of             
          the end of 1994.  Petitioner never established that this                    
          employment initially was temporary or for a reasonably short                
          period.  Therefore, when petitioner moved to Ontario for                    
          employment with Mag, his “home” shifted to Ontario.                         
          Consequently, while in Ontario, he was not “away from home”.                
          Moreover, petitioner was not maintaining two households since his           
          ex-wife was the tenant paying the rent at the Aliso Viejo                   
          residence.  Accordingly, petitioner’s living expenses in Ontario            
          are not deductible under section 162(a)(2).                                 
               Petitioner’s transportation expenses between Ontario and               
          Aliso Viejo are not deductible business expenses.  Petitioner’s             
          trips to Aliso Viejo were for the personal purpose of visiting              
          his children.  Accordingly, petitioner is not entitled to deduct            
          the claimed employee business expenses.                                     
          Dependency Exemption                                                        
               On his 1994 return, petitioner claimed his son Douglas as a            
          dependent.  He indicated on his return that Douglas did not live            
          with him due to separation or divorce.  At trial, petitioner                
          testified that he supported Douglas by paying child support and             
          by purchasing a car for him.  Petitioner did not state the age of           
          Douglas in 1994, but he did mention that Douglas was attending              
          college.                                                                    







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