- 14 -
it is the delivery point or facility, not the
taxpayer's residence, where the most important
functions of the business are undertaken. [Id. at
176.]
In this case, petitioner provided no evidence as to how many
hours he worked at home compared to hours he visited clients'
business sites. Although he presumably kept records, made
telephone calls, and perhaps did some drafting at his home
office, this evidence is insufficient to allow us to determine
whether petitioner performed most or the most important of his
consulting services in his attached garage or at his clients'
business sites. Accordingly, in the absence of proving that his
residence was his "principal place of business", petitioner is
not entitled to deductions for the home office expenses.
Automobile Expenses
For each year in issue, petitioner claims expenses for
mileage associated with driving his automobile from his residence
to various client locations while pursuing his consulting
business. Respondent disallowed all of petitioner's claimed
expenses.
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);
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 NextLast modified: May 25, 2011