Thomas J. Mitchell and Janice M. Mitchell - Page 7

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          temporarily working in Century City and Riverside.  Respondent              
          contends that they may not because petitioner's tax home was                
          Century City.  Petitioners bear the burden of proving that                  
          petitioner's tax home was not in Century City.  See rule 142(a);            
          Welch v. Helvering, 290 U.S. 111, 115 (1933); Daly v.                       
          Commissioner, 72 T.C. 190, 197 (1979), affd. 662 F.2d 253 (4th              
          Cir. 1981).                                                                 
               A taxpayer ordinarily may not deduct a personal expense.               
          See sec. 262.  A taxpayer may deduct an expense, however, to the            
          extent that it is: (1) A reasonable traveling expense (e.g.,                
          lodging, transportation, fares, and food), (2) incurred while               
          away from home, and (3) an ordinary and necessary expense                   
          incurred in pursuit of a trade or business.  See sec. 162(a)(2);            
          Commissioner v. Flowers, 326 U.S. 465, 470 (1946).  The purpose             
          behind this deduction is to alleviate the burden falling upon a             
          taxpayer whose business requires that he or she incur duplicate             
          living expenses.  See Tucker v. Commissioner, 55 T.C. 783, 786              
          (1971); Kroll v. Commissioner, 49 T.C. 557, 562 (1968).  Whether            
          the taxpayer satisfies the three conditions necessary for this              
          deduction is purely a question of fact.  See Commissioner v.                
          Flowers, supra at 470; see also Wills v. Commissioner, 411 F.2d             
          537, 540 (9th Cir. 1969), affg. 48 T.C. 308 (1967).                         
               The parties dispute only the situs of petitioner's tax home;           
          thus, we limit our inquiry to that question.  The U.S. Supreme              
          Court has held that a taxpayer may not deduct the expenses of               

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