- 5 - 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 (4thPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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