- 6 -
school teacher was having difficulty negotiating an acceptable
employment contract, and he found a 1-year position in another
State. The taxpayer in Mazzotta was found to be temporarily
employed away from his home district until the difficulty was
resolved. See also Massey v. Commissioner, T.C. Memo. 1984-210;
Taylor v. Commissioner, T.C. Memo. 1980-376; Rolbin v.
Commissioner, T.C. Memo. 1970-186. We, accordingly, hold that
petitioner’s position at Colma was temporary. See Rev. Rul. 99-
7, 1999-1 C.B. 361.
Next, we must consider whether petitioner adequately
substantiated his claimed travel expenses from the Concord area
to the Colma location during the 4-month period. Petitioner
prepared a calendar on which he identified each of his work days
during the 4-month period that he commuted between Concord and
Colma. The situation is quite rudimentary, in that petitioner
generally worked 6 days per week. Based on his records, we find
that petitioner traveled to the Colma location 97 times. At 128
miles per round trip, petitioner’s total mileage attributable to
travel to his temporary position was 12,416. Applying the
established $0.325 per mile rate, petitioner’s deduction
attributable to his temporary position would be $4,035.20. We
find petitioner’s records sufficient to establish his entitlement
to a $4,035.20 deduction. We note, however, that the $4,035.20
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011