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611, 614 (1960). However, there is an exception to this rule
where the taxpayer accepts employment away from home if such
employment is considered "temporary" as opposed to "indefinite".
Commissioner v. Peurifoy, 254 F.2d 483, 486 (4th Cir. 1957),
affd. per curiam 358 U.S. 59 (1958). Where such employment is
temporary, the taxpayer's "tax home" does not shift to the situs
of the temporary employment. The taxpayer is regarded as "away
from home" while working at the temporary location. The
underlying purpose for this exception (which allows a deduction
for living costs incurred at the temporary job) is that it is
unreasonable to expect the taxpayer to move a residence to a
temporary location. Thus, by allowing a deduction for living
expenses at the temporary employment location, the burden is
mitigated for the taxpayer who incurs duplicate living expenses
which result from maintaining the regular place of abode and the
place of abode at the temporary location. However, if a
taxpayer, for personal reasons, chooses to reside in a different
vicinity from the vicinity of the principal place of employment,
the residence is not recognized as the taxpayer's "tax home".
Commissioner v. Flowers, 326 U.S. 465 (1946); Jones v.
Commissioner, 54 T.C. 734, 740 (1970), affd. 444 F.2d 508 (5th
Cir. 1971).
The Court is satisfied from the record that petitioner's
home during 1996, for tax purposes, was not Austin, Texas.
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