- 4 -
expenses (including amounts expended for meals and lodging * * *)
while away from home in the pursuit of a trade or business”.
Sec. 162(a)(2). In this context, “home” generally refers to the
taxpayer’s principal place of employment, if he has one;
otherwise, he may treat as his tax home a permanent residence at
which he incurs substantial continuing living expenses. See
Barone v. Commissioner, 85 T.C 462, 465 (1985), affd. without
published opinion 807 F.2d 177 (9th Cir. 1986). If, however, a
taxpayer “‘is constantly on the move due to his work, he is never
“away” from home.’” Deamer v. Commissioner, supra at 339
(quoting Hantzis v. Commissioner, 638 F.2d 248, 253 (1st Cir.
1981)). Lacking a tax home, the taxpayer is entitled to no
business deduction for traveling expenses under section 162. See
Kroll v. Commissioner, 49 T.C. 557, 562 (1968).
During the tax years at issue, petitioner had no principal
place of business, nor did he incur substantial living expenses
at a permanent residence. His stays at the Green Bay house
(about 5 days in 1998) and the mobile home (about 20 days in
1999) were sporadic and brief. Apart from the $1,000 annual
payments on the mobile home, he had no substantial continuing
living expenses at either the Green Bay house or the mobile home.
Rather, petitioner was constantly on the move due to his work.
Consequently, he had no tax home within the meaning of section
Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011