Barry and Penny Knelman - Page 7




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          nondeductible personal expenses.  See Commissioner v. Flowers,                
          supra at 472-474; Tucker v. Commissioner, 55 T.C. 783, 786                    
          (1971).                                                                       
               The rationale behind this rule is that a taxpayer is free to             
          choose the location of his personal residence.  See Anderson v.               
          Commissioner, 60 T.C. 834, 835 (1973).  If we allowed the                     
          taxpayer to deduct the commuting expenses, we would be permitting             
          the taxpayer to take a deduction for what is an inherently                    
          personal expense.  See id.; Alexander v. Commissioner, T.C. Memo.             
          1979-436.                                                                     
               In the instant case, we find that Mr. Knelman’s primary                  
          motivation in traveling between Ohio and California was to                    
          commute between the locations of his chosen residence and                     
          business.  Had petitioners remained in southern California, their             
          traveling expenses between work and home would also have been                 
          nondeductible commuting expenses.  The distance traveled, no                  
          matter how far, does not change the character of the commuting                
          expense.  See Commissioner v. Flowers, supra at 473.                          
               Furthermore, petitioners have not presented any evidence                 
          refuting respondent’s determination that the meals petitioners                
          deducted were nondeductible living expenses incurred as a result              
          of their decision to live outside the State where their                       
          landscaping business is located.  In the instant case, the                    
          taxpayers, for personal reasons, wanted to reside in Ohio and                 






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