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Taxpayers may deduct traveling expenses incurred while away
from home. Sec. 162(a)(2). Traveling expenses include amounts
spent for meals and lodging while away from home. Sec.
162(a)(2). A taxpayer may deduct traveling expenses under
section 162(a)(2) if they satisfy the following three conditions:
(1) The expenses must be reasonable and necessary; (2) they must
be incurred while away from home; and (3) they must be incurred
in the pursuit of a trade or business. Commissioner v. Flowers,
326 U.S. 465, 479 (1946).
Petitioners contend that petitioner's traveling expenses
were incurred in the pursuit of a trade or business while away
from petitioner's home in Arlington and are therefore deductible
as unreimbursed employee expenses within the meaning of section
162(a)(2).
However, "home" as used in section 162(a)(2) is generally
considered by this Court to mean the vicinity of a taxpayer's
principal place of employment rather than the location of his
personal or family residence. Mitchell v. Commissioner, 74 T.C.
578, 581 (1980); Daly v. Commissioner, 72 T.C. 190, 195 (1979),
affd. 662 F.2d 253 (4th Cir. 1981). Where a taxpayer's principal
place of employment is other than his residence and he chooses
not to move his residence for personal reasons, the taxpayer's
additional living and traveling expenses are a result of that
personal choice and are not ordinary and necessary business
expenses. Tucker v. Commissioner, 55 T.C. 783, 786 (1971).
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Last modified: May 25, 2011