Thomas J. Mitchell and Janice M. Mitchell - Page 9

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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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