Gary Wilson - Page 10




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          Commissioner, 85 T.C. 462, 465 (1985), affd. without published              
          opinion 807 F.2d 177 (9th Cir. 1986); Kroll v. Commissioner,                
          supra at 562.                                                               
               A place of business is temporary if the employment is such             
          that termination within a short period could be reasonably                  
          foreseen.  Albert v. Commissioner, 13 T.C. 129, 131 (1949).                 
          Conversely, employment is indefinite if termination cannot be               
          foreseen within a “reasonably short period”.  Stricker v.                   
          Commissioner, 54 T.C. 355, 361 (1970), affd. 438 F.2d 1216 (6th             
          Cir. 1971).  Whether employment is temporary or indefinite is a             
          question of fact.  Peurifoy v. Commissioner, supra at 60-61.                
               The Court of Appeals for the Ninth Circuit, to which any               
          appeal in this case would ordinarily lie, has expressed the                 
          temporary versus indefinite distinction as follows:                         
                    An employee might be said to change his tax home                  
               if there is a reasonable probability known to him that                 
               he may be employed for a long period of time at his new                
               station.  What constitutes a ‘long period of time’                     
               varies with circumstances surrounding each case.  If                   
               such be the case, it is reasonable to expect him to                    
               move his permanent abode to his new station, and thus                  
               avoid the double burden that the Congress intended to                  
               mitigate. * * * [Harvey v. Commissioner, 283 F.2d 491,                 
               495 (9th Cir. 1960), revg. 32 T.C. 1368 (1959).]                       
               Subsequent opinions by the Court of Appeals for the Ninth              
          Circuit reveal that its approach to the exception to the general            
          “tax home” rule does not differ materially from the view of this            
          Court.  Both courts focus on whether a taxpayer could reasonably            
          expect his employment outside the area of his residence to                  





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