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this Court. Petitioner made no motion to amend his petition and
raised this issue for the first time at trial. Respondent
contends that we should not consider petitioner’s request because
petitioner failed to raise the issue in his petition. “We have
held on numerous occasions that we will not consider issues which
have not been pleaded.” Foil v. Commissioner, 92 T.C. 376, 418
(1989), affd. 920 F.2d 1196 (5th Cir. 1990); Markwardt v.
Commissioner, 64 T.C. 989, 997 (1975); Brumley v. Commissioner,
T.C. Memo. 1998-424.
Copies of petitioner’s “flight log” were received in
evidence, and we heard his testimony on the subject. The issue
was tried by consent, see Rule 41(b), and we will consider the
issue on the merits. For the reasons set forth below, we deny
petitioner’s belated claims for the deductibility of airplane
expenses.
First, petitioner did not show the travel expenses were not
incurred in commuting from his home. Taxpayers cannot deduct
commuting expenses even if the taxpayer’s home is a long distance
from his office. In Commissioner v. Flowers, 326 U.S. 465, 473
(1946), the Supreme Court denied a deduction for travel expenses
between the taxpayer’s home in Jackson, Mississippi, and his
office in Mobile, Alabama, stating: “Whether he maintained one
abode or two, whether he traveled three blocks or three hundred
miles to work, the nature of these expenditures remained the
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