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Test 1
In the time logs they prepared for trial, petitioners show
participation for a total of 777 hours for 1996 and 830.8 hours
for 1997 in their Limousin cattle activity. Of the 777 hours
claimed for 1996, 404 are related to trips to K-C. Of the 830.8
claimed for 1997, 310.5 are related to trips to K-C.
Citing Goshorn v. Commissioner, T.C. Memo. 1993-578, and
Toups v. Commissioner, T.C. Memo. 1993-359, petitioners argue
that their travel between their home and K-C constitutes "work"
done in connection with their cattle activity. See sec. 1.469-
5(f)(1), Income Tax Regs. The Court recognizes that travel in
some circumstances can be "work" done in connection with a trade
or business. In this case, for example, petitioners' travel
between K-C and the facilities at Em Tran and Genetic Visions is
"work" done in connection with their cattle activity. The Court,
however, disagrees with petitioners' conclusion that all their
travel here was "work".
Neither of the cases they cited supports the inclusion of
commuting hours as hours of "work" for purposes of section 1.469-
5(f)(1), Income Tax Regs. Commuting is an inherently personal
activity and as such does not constitute "work" in connection
with a trade or business. See Fausner v. Commissioner, 413 U.S.
838, 839 (1973) ("We cannot read section 262 of the Internal
Revenue Code as excluding such expenses from 'personal'
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