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Respondent contends that petitioner was not away from home
while he was working in Fremont.
For purposes of section 162(a)(2), generally a taxpayer’s
home is the vicinity of his principal place of employment, not
where his personal residence is located. See Mitchell v.
Commissioner, 74 T.C. 578, 581 (1980). However, if a taxpayer’s
principal place of employment is temporary rather than
indefinite, the taxpayer’s residence may be considered the
taxpayer’s home, and the taxpayer may deduct the expenses
associated with traveling to and living at a job site. See
Peurifoy v. Commissioner, 358 U.S. 59, 60 (1958).
Petitioners contend that even though petitioner’s employment
on the Fremont Project lasted 2 years, it was temporary since it
was possible Mr. Moreau would have told him that he was not
needed. In that sense, all employment is temporary in that
employees, unless tenured, generally serve at the will of the
employer.
A place of business is a temporary place of business if the
employment is such that termination within a short period of time
could be foreseen. See Albert v. Commissioner, 13 T.C. 129, 131
(1949). Conversely, employment is categorized as indefinite,
substantial, or indeterminate if its termination cannot be
foreseen within a fixed or reasonably short period of time. See
Stricker v. Commissioner, 54 T.C. 355, 361 (1970), affd. 438 F.2d
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