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Nor was petitioner's tenure in Century City indefinite; it
was temporary. Although respondent notes correctly that
petitioner's work in and around Century City occurred in at least
5 different years, and that section 162(a) provides that a
"taxpayer * * * [is not] temporarily away from home during any
period of employment * * * [that] exceeds 1 year", we conclude
that petitioner's work for ACN in California did not exceed the
1-year period referred to in the statute. Petitioner's work for
ACN was on again and off again throughout the relevant years,
with ACN continually renewing his engagement with it because of
unexpected happenings. Moreover, petitioner's travel to ACN's
offices in Century City and to the printing plants in Riverside
and Stillwater was incident to the fact that his employment was
based in Orland Park and that he was providing his consulting
services out of Orland Park. Merely because an independent
contractor may return to the same general location in more than 1
year does not mean, as respondent asks us to hold, that the
independent contractor is employed in that general location on an
indefinite basis. This is especially true here where petitioner
was not restricted to working solely for ACN and actually sought
other engagements for which he could provide his consulting
services contemporaneously with the services which he provided to
ACN.
We hold that petitioner's tax home was in Orland Park and,
accordingly, that petitioners are entitled to deduct all of the
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