Marin I. and Anita J. Johnson - Page 18




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          principal place of employment.  See Daly v. Commissioner, 72 T.C.           
          190 (1979); Kroll v. Commissioner, 49 T.C. 557, 561-562 (1968);             
          cf. Commissioner v. Flowers, 326 U.S. 812 (1946).  If an                    
          individual does not have a principal place of employment, we                
          generally deem the situs of the individual’s permanent residence            
          to be his or her tax home.  See Rambo v. Commissioner, 69 T.C.              
          920 (1978); Dean v. Commissioner, 54 T.C. 663 (1970); Leach v.              
          Commissioner, 12 T.C. 20 (1949).  We consider a person who has              
          neither a permanent residence nor a principal place of employment           
          to be an itinerant without a tax home.  See Wirth v.                        
          Commissioner, 61 T.C. 855, 859 (1974); Hicks v. Commissioner, 47            
          T.C. 71 (1966).                                                             
               Petitioner had no principal place of employment.  He did,              
          however, have a permanent residence; to wit, his personal                   
          residence.  We believe that petitioner’s tax home was the situs             
          of his personal residence in Freeland, where he resided with his            
          wife and their daughter.  See Leach v. Commissioner, supra.5                
          Unlike the taxpayer in Henderson v. Commissioner, supra, who                


               5 In Leach v. Commissioner, 12 T.C. 20 (1949), we held that            
          the taxpayer’s tax home was the situs of his personal residence,            
          and we let him deduct the costs which he paid to lodge near some            
          of his work sites.  The taxpayer had no principal place of                  
          employment and resided in his personal residence with his wife              
          and child.  He worked away from that residence for 49 weeks of              
          the year and could not move his wife and child to the area of any           
          of his work sites mainly because he was at each of the sites for            
          a short and indefinite period.                                              





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