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petitioners' claimed 1993 unreimbursed employee expense
deductions because petitioner was employed away from home for
more than 1 year.
Section 162 Travel Expense Deductions
Deductions are a matter of legislative grace. See New
Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
Taxpayers bear the burden of proving that they are entitled to
their claimed deductions. See Welch v. Helvering, 290 U.S. 111,
115 (1933).
Section 162(a)(2) allows a taxpayer to deduct traveling
expenses incurred while away from home. A taxpayer may deduct
traveling expenses under section 162(a)(2) if he satisfies the
following three conditions: (1) The expense must be reasonable
and necessary; (2) it must be incurred while away from home; and
(3) it must be incurred in the pursuit of a trade or business.
See Commissioner v. Flowers, 326 U.S. 465, 470 (1946).
Respondent does not dispute that petitioners' expenses satisfy
the first and third requirements. Respondent contends that
petitioner was not away from home while working in Texas.
For purposes of section 162(a)(2), generally a taxpayer's
home is the vicinity of his principal place of employment, not
where his personal residence is located. See Mitchell v.
Commissioner, 74 T.C. 578, 581 (1980). However, if a taxpayer's
principal place of employment is temporary rather than
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