John Allen and Glenna A. Lyle - Page 9

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          home".  Id.  In the alternative, respondent contends that, even             
          if petitioner's tax home was Nashville, only the portion of the             
          expenses directly attributable to job hunting are deductible.               
               Generally, a taxpayer's "home", for purposes of section                
          162(a), is the city or location of his or her principal place of            
          business and not where his or her personal residence is located.            
          See Mitchell v. Commissioner, 74 T.C. 578, 581 (1980).  However,            
          an employee without a principal place of business may treat a               
          permanent place of residence at which he incurs substantial                 
          continuing living expenses as his tax home.  See Sapson v.                  
          Commissioner, 49 T.C. 636, 640 (1968).  Nevertheless, where a               
          taxpayer has neither a principal place of business nor a                    
          permanent place of residence, a taxpayer has no tax home from               
          which to be away.  Such taxpayers' "homes" are wherever they                
          happen to be.  See Brandl v. Commissioner, 513 F.2d 697, 699 (6th           
          Cir. 1975), affg. T.C. Memo. 1974-160; Barone v. Commissioner,              
               While the subjective intent of taxpayers is to be considered           
          in determining whether they have tax homes, this Court and others           
          consistently have held that the objective financial criteria bear           
          a closer relationship to the underlying purpose of the deduction.           
          See Barone v. Commissioner, supra at 465.  Whether petitioner had           
          a tax home is a factual question, and the burden of proof is on             
          petitioner.  See Rule 142(a).                                               

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