Clarke D. and Joanne S. Bittner - Page 6




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          necessities”.  Commissioner v. Flowers, supra at 474.  For                  
          purposes of section 162(a), the taxpayer’s principal place of               
          business or employment is generally considered his or her tax               
          home.  See Mitchell v. Commissioner, 74 T.C. 578, 581 (1980).               
          Accordingly, if a taxpayer chooses for personal reasons to                  
          maintain a residence away from his place of employment, expenses            
          for lodging in the vicinity of the principal place of business or           
          employment, which is his or her tax home, are not deductible                
          because the taxpayer is not away from home.  See sec. 162(a);               
          Bochner v. Commissioner, 67 T.C. 824, 827 (1977); Foote v.                  
          Commissioner, 67 T.C. 1, 4-5 (1976).                                        
               During 1993, 1994, and 1995 the principal place of business            
          of each petitioner was New York City.  During these years, Mrs.             
          Bittner was employed as an operating nurse in New York City, and            
          Mr. Bittner needed to maintain a residence in New York City                 
          because of his acting career.  Petitioners have failed to present           
          any evidence that they maintained their residence in Dallas for             
          economic or business purposes.  Accordingly, we find that                   
          petitioners maintained their residence in Dallas out of personal            
          preference and not because of any business necessity.  See                  
          Commissioner v. Flowers, supra.  Mr. Bittner was not away from              
          home when he occupied the apartment in New York City.  Any                  
          payments Mr. Bittner made toward the cost of maintaining the New            
          York City apartment were payments for maintenance of the family             






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