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Employment is defined as "temporary" only if the taxpayer
can foresee its termination within a reasonably short period of
time or it is for a fixed duration. Boone v. United States, 482
F.2d 417, 419 (5th Cir. 1973). Whether a taxpayer's job is
temporary or indefinite is determined by the facts and
circumstances. Peurifoy v. Commissioner, supra at 61.
Petitioner wife contends that the subjective intent of
petitioner to stop working for Motorola after he completed his
first project is enough to comply with section 162(a)(2) and
classify petitioner's Motorola job as "temporary". We disagree.
This Court has held that a taxpayer's subjective intent as
to the length of time he may wish to remain in an indefinite
position is not controlling but that the ultimate question is
whether the decision not to move his family residence while he
works somewhere else is attributable to personal choice rather
than to exigencies of his trade or business. Tucker v.
Commissioner, supra at 786; Hendry v. Commissioner, T.C. Memo.
1981-740.
Further, we have said that when a taxpayer had no business
ties to the area of his previously established family residence,
and when the prospects for employment in his chosen profession
are better away from the area of that residence than in it, then
expenses on Schedule C. We find that petitioner was not hired by
Motorola for one discrete work project. Petitioner would be
unable to deduct the travel expenses in question because he has
not shown that he was away from home in either event.
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