Walter R. Strohmaier - Page 13




                                       - 13 -                                         

               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                





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011