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can any particular deduction be allowed.” New Colonial Ice Co.
v. Helvering, 292 U.S. 435, 440 (1934); see also Deputy v.
duPont, 308 U.S. 488, 493 (1940).
Section 261 sets forth the general rule for the disallowance
of deductions by stating that “In computing taxable income no
deduction shall in any case be allowed in respect of the items
specified in this part.”2 Section 262 sets forth another general
rule, namely, that “no deduction shall be allowed for personal,
living, or family expenses.”
It has long been held that the cost of commuting to and from
a taxpayer’s place of business is a nondeductible, personal
expense. Fausner v. Commissioner, 413 U.S. 838 (1973);
Commissioner v. Flowers, 326 U.S. 465 (1946); Feistman v.
Commissioner, 63 T.C. 129, 134 (1974); Heuer v. Commissioner, 32
T.C. 947, 951 (1959), affd. per curiam 283 F.2d 865 (5th Cir.
1960); Sullivan v. Commissioner, 1 B.T.A. 93 (1924); secs. 1.162-
2(e), 1.262-1(b)(5), Income Tax Regs.3 Accordingly, petitioner is
2 The phrase, “this part”, refers to Part IX (Items Not
Deductible) of Subchapter B (Computation of Taxable Income) of
Chapter 1 of Subtitle A (Income Taxes) of the Internal Revenue
Code. Part IX includes secs. 261 through 280H.
3 This Court has also held that the cost of transportation
between a taxpayer’s residence and local job sites may be
deductible if the taxpayer’s residence serves as the "principal
place of business" and the travel is in the nature of normal and
deductible business travel. E.g., Wis. Psychiatric Servs., Ltd.
v. Commissioner, 76 T.C. 839, 849 n.9 (1981); Curphey v.
Commissioner, 73 T.C. 766, 777-778 (1980). In the present case,
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