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It is well settled that, as a general rule, the expenses of
traveling between one's home and his place of business or
employment constitute commuting expenses which are nondeductible,
personal expenses. See sec. 262; Fausner v. Commissioner, 413
U.S. 838 (1973); Commissioner v. Flowers, 326 U.S. 465 (1946);
Feistman v. Commissioner, 63 T.C. 129 (1974); Sullivan v.
Commissioner, 1 B.T.A. 93 (1924).
This Court has previously held that "a taxpayer's cost of
transportation between his residence and local job sites may be
deductible if his residence serves as his 'principal place of
business' and the travel is in the nature of normal and
deductible business travel." Wisconsin Psychiatric Servs. v.
Commissioner, 76 T.C. 839, 849 (1981); see Curphey v.
Commissioner, 73 T.C. 766, 777-778 (1980); Heuer v. Commissioner,
32 T.C. 947, 953 (1959). Petitioner's residence was not his
principal place of business.
The Court notes, however, that, in Walker v. Commissioner,
101 T.C. 537 (1993), the taxpayer was allowed to deduct
transportation expenses incurred between his residence and local,
temporary job sites. In Walker, the taxpayer's residence was
considered his "regular" place of business rather than his
"principal" place of business. However, the conclusion in Walker
was based on a concession of the issue by the Commissioner based
on Rev. Rul. 90-23, 1990-1 C.B. 28. This revenue ruling has
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Last modified: May 25, 2011