Thomas J. Mitchell and Janice M. Mitchell - Page 8

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          traveling to and living at his place of employment unless the               
          traveling is required by the exigencies of his employment, rather           
          than by his "personal conveniences and necessities".                        
          Commissioner v. Flowers, supra at 474.  There, the taxpayer's               
          principal place of employment was Mobile, Alabama, and the                  
          taxpayer traveled to Mobile from his home in Jackson,                       
          Mississippi, whenever his work required him to be in Mobile.  The           
          Court found that this travel was not required by the exigencies             
          of his employment, but resulted from his personal choice to live            
          in Jackson.  Since his principal employment was in Mobile, he               
          could reasonably have been expected to move there, which would              
          have made this travel unnecessary.                                          
               The principles articulated in Flowers have subsequently been           
          applied in other cases.  From these cases, we understand that a             
          taxpayer's principal place of business generally is his or her              
          tax home, although his or her residence is in another city or is            
          not in the same area as the place of employment.  See Mitchell v.           
          Commissioner, 74 T.C. 578, 581 (1980); Kroll v. Commissioner,               
          supra at 561-562.  The rule is different, however, where a                  
          taxpayer's employment in another area is temporary as opposed to            
          indefinite.  See Peurifoy v. Commissioner, 358 U.S. 59 (1958);              
          Horton v. Commissioner, 86 T.C. 589, 593 (1986).  A taxpayer's              
          tax home is his or her residence if the employment is temporary;            
          the taxpayer's presence at the other location is considered to be           
          away from home.  See Kroll v. Commissioner, supra at 562.  A                

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