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A "home" for purposes of section 162(a)(2) means the
vicinity of the taxpayer's principal place of business rather
than the personal residence of the taxpayer, when the personal
residence is not in the same vicinity as the place of employment.
Mitchell v. Commissioner, 74 T.C. 578, 581 (1980); Daly v.
Commissioner, 72 T.C. 190, 195 (1979), affd. en banc 662 F.2d 253
(4th Cir. 1981). Knoxville was clearly petitioner's principal
place of business during 1994. Petitioner contracted all of his
hauling assignments through Knox Cartage, a Knoxville-based
company, and all of his hauling assignments originated and
terminated in Knoxville. Thus, any expenses petitioner incurred
in the Knoxville area were not away from home within the meaning
of section 162. Respondent is sustained on this issue.
The next issue is whether petitioner is entitled to a home
office deduction under section 280A. The $343 petitioner claimed
for home office expenses was based on 9 percent of the floor
space of petitioner’s Tazewell, Tennessee, home where petitioner
performed the administrative duties associated with his trucking
activity. The amount claimed represented 9 percent of
petitioner’s mortgage interest, real estate taxes, and utilities
for 1994. Respondent determined that petitioner was not entitled
to a home office deduction because petitioner’s home office was
not used exclusively and regularly as his principal place of
business.
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