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The sole issue1 for our consideration is whether petitioner
was “away from home” so as to be entitled to deduct his travel
expenses under section 162(a)(2).2
FINDINGS OF FACT
At the time the petition was filed, petitioner resided in
Madison, Wisconsin.
Petitioner has primarily earned his living as a musician.
For the taxable years in question, petitioner was a member of a
band called “Dr. Bop and the Headliners” (the band). Generally,
the band played in or began its road trips from Chicago.
However, during his time with the band, petitioner resided with
his parents approximately 10 miles outside of Madison in
Stoughton, Wisconsin. Petitioner lived with his parents because
Chicago was too expensive and he was trying to pay off a prior
Federal tax liability. Petitioner’s parents did not require him
to pay a set amount for rent or living expenses. Instead, he
gave them varying amounts as he was able.
Petitioner traveled to Chicago from Stoughton on Thursday or
1 At trial, petitioner conceded three issues: (1) The
receipt of nonemployee compensation as reported on Forms 1099-
NEC, Non-employee Compensation, (2) the addition to tax for
failure to file returns, and (3) the addition to tax for failure
to pay estimated tax.
2 All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure unless otherwise
indicated.
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Last modified: May 25, 2011