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drove to and from Bakersfield, petitioner drove 24,598 miles for
business purposes during 1997 based on the following figures:
Number of Round trip Total
Job site round trips mileage mileage
Novato 50 171 8,550
Napa 3 141 423
Ukiah 19 337 6,403
Yuba City 53 174 9,222
24,598
In the notice of deficiency, respondent disallowed all of
the unreimbursed employee expenses that petitioner claimed on her
Schedule A. Respondent did not make any adjustments to
petitioner’s Schedule C.
OPINION
Section 162(a)(2) generally permits a deduction for
traveling expenses incurred while away from home in the pursuit
of a trade or business. See Commissioner v. Flowers, 326 U.S.
465, 470 (1946). For a taxpayer to be considered “away from
home” within the meaning of section 162(a)(2), the taxpayer must
be on a trip requiring sleep or rest. United States v. Correll,
389 U.S. 299 (1967).
We have generally defined the word “home” as used in section
162(a)(2) to refer to the vicinity of a taxpayer’s principal
place of employment and not to the place where the taxpayer’s
personal residence is located, if that personal residence is
different from the principal place of employment. Daly v.
Commissioner, 72 T.C. 190, 195 (1979), affd. 662 F.2d 253 (4th
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