Lon A. Bjornstad - Page 5




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          family expenses.  Sec. 262.  To qualify under section 162(a)(2),            
          the expenses must be (1) reasonable and necessary, (2) incurred             
          while “away from home”, and (3) incurred in pursuit of a trade or           
          business.  Commissioner v. Flowers, 326 U.S. 465, 470 (1946).               
               In the context of section 162(a)(2), the word “home” does              
          not have its ordinary and usual meaning.  Rather, the word “home”           
          refers to the taxpayer’s principal place of business or                     
          employment and not his personal residence.  Putnam v. United                
          States, 32 F.3d 911, 916 (5th Cir. 1994); Mitchell v.                       
          Commissioner, 74 T.C. 578, 581 (1980).  If a taxpayer has more              
          than one place of business, his tax “home” is:  (1) The place               
          where he spends more of his time; (2) the place where he engages            
          in a greater part of business activity; and (3) the place where             
          he derives a greater proportion of his income.  Robertson v.                
          Commissioner, T.C. Memo. 1997-526 (citing Hoeppner v.                       
          Commissioner, T.C. Memo. 1992-703), affd. 190 F.3d 392 (5th Cir.            
          1999).                                                                      
               We find that for the taxable years in question, petitioner’s           
          tax home, or principal place of employment, was Chicago and not             
          Stoughton, Wisconsin.  By petitioner’s own admission, he had only           
          personal reasons for living in Stoughton as opposed to Chicago.             
          In a normal week, petitioner spent 3 days a week in Stoughton and           
          4 days a week in Chicago.  On occasion, petitioner spent 3 days             








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