- 12 -
expenses from Nashville to Las Vegas. Petitioner drove a total
of 200 miles to his job interview in Bull Head City, Arizona, and
is entitled to a travel deduction of $60 as a job-hunting expense
(200 miles times 30 cents per mile). See Rev. Proc. 94-73, 1994-
2 C.B. 816.
IV. Temporary Living Expenses
FINDINGS OF FACT
After accepting a teaching position in El Paso, Texas, over
the telephone, petitioner left Las Vegas in late July 1995.
Petitioner's job commenced on August 1, 1995. As of September 8,
1997, 2 years after the job commenced, petitioner continued to
reside in El Paso, and his wife continued to reside in Nashville.
OPINION
Petitioner asserts that he is entitled to deduct $5,240 in
living expenses as "temporary living expenses". These expenses
were incurred during the period from August through December
1995. Petitioner contends that he is entitled to deduct his
living expenses during this period because he lived in El Paso
for less than 6 months during 1995. We find petitioner's
argument to be flimsy and farfetched.
The fact that petitioner lived at a certain address for less
than 6 months during the taxable year is not necessarily relevant
or important to the question of whether he is entitled to deduct
living expenses. An employee employed temporarily at a distance
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011