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Cir. 1981). An exception is made if the taxpayer’s place of
employment in another area is temporary as opposed to indefinite;
in that case the taxpayer’s personal residence may be her tax
home. Peurifoy v. Commissioner, 358 U.S. 59, 60 (1958); Mitchell
v. Commissioner, T.C. Memo. 1999-283. Similarly, if a taxpayer
does not have a principal place of employment, her permanent
residence is her tax home for purposes of section 162(a)(2).
Johnson v. Commissioner, 115 T.C. 210, 221 (2000).
A place of business is temporary if the employment is such
that termination within a short period could be foreseen.
Mitchell v. Commissioner, 74 T.C. 578, 581 (1980); see Michaels
v. Commissioner, 53 T.C. 269 (1969). Conversely, employment is
indefinite if termination could not be foreseen within a
“reasonably short period”. Stricker v. Commissioner, 54 T.C.
355, 361 (1970), affd. 438 F.2d 1216 (6th Cir. 1971). Whether
employment is temporary or indefinite is a question of fact.
Peurifoy v. Commissioner, supra at 60-61.
In Rev. Rul. 93-86, 1993-2 C.B. 71, 72 the Commissioner
ruled that under section 162(a)(2) if employment at a work
location is realistically expected to last (and does in fact
last) for one year or less, the employment will be treated as
temporary in the absence of facts and circumstances indicating
otherwise.1
1Rev. Rul. 94-47, 1994-2 C.B. 18, refers to the definition of a
(continued...)
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