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to the claimed deductions for rent because petitioners’ tax home
for 1993, 1994, and 1995 was New York City and not Dallas, so
that, even if the intra family rent concept were accepted, Mr.
Bittner made no rent payments to his wife for expenses incurred
while he was away from home.
Generally, a taxpayer may not deduct personal expenses. See
sec. 262. However, section 162(a) allows a deduction for the
ordinary and necessary expenses paid or incurred during the
taxable year in carrying on a trade or business. Specifically,
section 162(a) allows a deduction for traveling expenses,
including amounts for meals and lodging, if the expenses are:
(1) Ordinary and necessary; (2) incurred while away from home;
and (3) incurred in pursuit of a trade or business. See sec.
162(a)(2); Commissioner v. Flowers, 326 U.S. 465, 470 (1946).
The purpose underlying the allowance of this deduction is to
alleviate the burden falling upon a taxpayer whose business
requires that he or she incur duplicate living expenses. See
Tucker v. Commissioner, 55 T.C. 783, 786 (1971); Kroll v.
Commissioner, 49 T.C. 557, 562 (1968). Whether the taxpayer
satisfies the conditions necessary for this deduction is a
question of fact. See Commissioner v. Flowers, supra at 470.
Generally, a taxpayer may not deduct the expenses of travel away
from home unless the travel is required by the exigencies of his
business, rather than by his “personal conveniences and
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