John Allen and Glenna A. Lyle - Page 13

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          from his home is allowed to deduct the costs of meals and lodging           
          at his temporary job site on the theory that he is "away from               
          home".  Tucker v. Commissioner, 55 T.C. 783, 786 (1971).  As                
          discussed previously, the purpose of this rule is to mitigate the           
          hardship suffered by taxpayers who must maintain two places of              
          abode and therefore incur duplicate living expenses.  See Barone            
          v. Commissioner, supra.  However, an employee who accepts                   
          employment of an indefinite duration cannot deduct living costs             
          at the distant job site.  See Peurifoy v. Commissioner, 358 U.S.            
          59 (1958).  In addition, when a husband and wife are employed or            
          conduct business indefinitely in two widely separated locations,            
          they cannot deduct living expenses incurred at either site.  See            
          Foote v. Commissioner, 67 T.C. 1 (1976).                                    
               Petitioner has not established that his job in El Paso was             
          temporary.  He offered no evidence that the teaching position was           
          for a limited time after which he intended to return to                     
          Nashville.  On the contrary, the entire record indicates that El            
          Paso had become petitioner's principal place of business                    
          following his move from Las Vegas.  Petitioner arrived in El Paso           
          in late July for a job commencing on August 1, 1995.  As of                 
          September 8, 1997, 2 years after the job commenced, petitioner              
          continued to reside in El Paso.  Accordingly, petitioners are not           
          entitled to deduct the $5,420 in living expenses as temporary               
          living expenses.                                                            

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