- 5 -
indefinite, the taxpayer's residence may be considered the
taxpayer's home, and the taxpayer may deduct the expenses
associated with traveling to and living at a job site. See
Peurifoy v. Commissioner, 358 U.S. 59, 60 (1958). Employment is
temporary if it is foreseeable that the employment will be
terminated within a short period of time. See Mitchell v.
Commissioner, supra at 581. Whether a taxpayer's employment is
temporary or indefinite is a question of fact. See Peurifoy v.
Commissioner, supra at 61.
In 1992, the flush language of section 162(a) was amended to
include the following: "For purposes of paragraph (2), the
taxpayer shall not be treated as being temporarily away from home
during any period of employment if such period exceeds 1 year."2
The amendment is effective for costs paid or incurred after
December 31, 1992.3
Petitioners contend that the language of the amendment is
unclear and that their understanding of the language is that the
1-year period referred to in the amendment began on December 31,
1992. Respondent, in his brief filed on August 3, 1998, concedes
that petitioners are entitled to claim unreimbursed 1993 employee
expenses in the amount of $3,485, leaving $14,242 of 1993
2
See Energy Policy Act of 1992 (EPA 1992), Pub. L. 102-
486, sec. 1938(a), 106 Stat. 2776, 3033.
3
EPA 1992, sec. 1938(b), 106 Stat. 3033.
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