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not ordinary and necessary expenses incurred in the pursuit of a
business.
Deductions are strictly a matter of legislative grace, and
taxpayers bear the burden of proving that they are entitled to
any deductions claimed on their return. See Rule 142(a);
INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992). Section
162 permits deductions for ordinary and necessary expenses
incurred in carrying on a trade or business, such as travel
expenses and meals and entertainment expenses. See sec. 162(a).
Section 262, however, precludes deductions for personal,
living, or family expenses not otherwise expressly allowed. For
example, commuting expenses between a taxpayer’s home and place
of business are personal expenses and thus not deductible. See
Commissioner v. Flowers, 326 U.S. 465, 469-470 (1946); Sanders v.
Commissioner, 439 F.2d 296, 297 (9th Cir. 1971), affg. 52 T.C.
964 (1969); Roy v. Commissioner, T.C. Memo. 1997-562, affd.
without published opinion 182 F.3d 927 (9th Cir. 1999); secs.
1.162-2(e), 1.262-1(b)(5), Income Tax Regs. The fact that a
taxpayer chooses to live a substantial distance from his place of
business provides no exception to this general rule. See
Commissioner v. Flowers, supra at 470, 473; Sisson v.
Commissioner, T.C. Memo. 1994-545, affd. without published
opinion 108 F.3d 339 (9th Cir. 1996). In addition, the living
expenses incurred as a result of this decision are also
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