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taxpayer's tax home is the location of his or her employment if
the employment is indefinite or permanent; the taxpayer's
presence at a second location is not considered away from home.
See id. at 562. Employment is temporary if it is foreseeable
that the employment will be terminated within a short period of
time. See Mitchell v. Commissioner, supra at 581. Employment
that starts as temporary can later become indefinite, see
Chimento v. Commissioner, 52 T.C. 1067, 1073 (1969), affd. 438
F.2d 643 (3d Cir. 1971), and, when that occurs, the location of
the taxpayer's employment becomes his or her home, see Kroll v.
Commissioner, supra at 562. A "taxpayer shall not be treated as
being temporarily away from home during any period of employment
if such period exceeds 1 year." Sec. 162(a).
We find from the facts at hand that petitioner's tax home
during 1994 and 1995 was in Orland Park. He lived in Orland Park
during those years, and his consulting practice was based in that
city. His travel to Century City was dictated by the exigencies
of his work for his client, ACN, and not from his personal choice
to live in Century City. He spent more time working during each
of the subject years in Orland Park than he did in Century City,
or, for that matter, in California as a whole. His only
connection to Century City was the fact that he provided services
there on an as needed basis, and he was able to, and did,
actively seek other engagements that he would perform from his
office in Orland Park.
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