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expenses"); Commissioner v. Flowers, 326 U.S. 465 (1946); sec.
1.262-1(b)(5), Income Tax Regs. (taxpayer's choice to live at a
distance from his place of business is personal, and a taxpayer's
costs of commuting to his place of business or employment are
personal). Petitioners' total claimed hours of "work" must be
reduced by the number of hours each spent in the personal
activity of commuting between their home in Trappe, K-C, and Mrs.
Truskowsky's mother's home near Washington, D.C.
The Court estimates an approximate travel time of 2 hours
from petitioners' home to K-C and 2 hours back or to go on to
Mrs. Truskowsky's mother's house, a total trip of about 4 hours.
For 1996, Mr. Truskowsky estimated that he made 36 trips to K-C,
which when multiplied by 4 hours is 144 hours. Mrs. Truskowsky
estimated that she made 38 trips and therefore spent about 152
hours commuting to and from the farm. Petitioners spent a total
of 296 hours commuting to and from the farm in 1996 that must be
deducted from their total claimed hours of work. For 1997, Mr.
and Mrs. Truskowsky claimed 27 and 34 trips, respectively, to K-C
for a total of 244 commuting hours that must be deducted from
their total claimed hours.
Section 1.469-5T(f)(2)(ii), Temporary Income Tax Regs., 53
Fed. Reg. 5727 (Feb. 25, 1988), provides that work done by an
individual in the individual's capacity as an investor in an
activity shall not be treated as participation by the individual
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