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There is an exception to the general rule. A taxpayer may
claim his family residence as his home in situations where the
taxpayer is away from home on a temporary, rather than an
indefinite basis. Peurifoy v. Commissioner, 358 U.S. 59, 60
(1958). Petitioner contends that his home for section 162(a)(2)
purposes was his Arlington family residence and that he was
temporarily away from his home while working in Seguin, Texas.
Petitioners contend that petitioner's employment at Motorola
was temporary rather than indefinite because petitioner always
intended to pursue career opportunities in other locations.
Additionally, petitioners contend that Motorola hired petitioner
for a single work project and that petitioner had no intent, and
no option, to remain with Motorola after the completion of that
work project.
Petitioners’ contentions are not supported by the evidence.
Petitioner's employment agreement with Motorola does not
reference a particular work project nor a specific time limit for
petitioner's employment. Petitioner signed an employment
agreement which created an open-ended, at-will employer/employee
relationship with Motorola for an indefinite period of time.2
2 Petitioners, as an alternative argument, contend that
petitioner was an independent contractor for Motorola. As near
as we can understand it, petitioners' contention seems to be that
Motorola hired petitioner as an independent contractor for one
discrete work project, and petitioner's job was therefore
temporary in nature, and that as an independent contractor,
petitioner's income should have been reported on Schedule C and
he would have been entitled to deduct his unreimbursed travel
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Last modified: May 25, 2011