Robert W. Tschetter - Page 18

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               Meals and lodging are furnished for the “convenience of the            
          employer” if there is a direct nexus between the meals and                  
          lodging furnished and the asserted business interests of the                
          employer served thereby.  McDonald v. Commissioner, 66 T.C. 223,            
          230 (1976).                                                                 
               Petitioners assert that Mr. Tschetter, as the corporation’s            
          sole employee, was required to be available for duty 24 hours a             
          day.                                                                        
               Wolf Creek Farm leased the homestead to Mr. Tschetter.  Wolf           
          Creek Farm contracted with Mr. Tschetter as a tenant, not as its            
          employee, to perform all necessary work.                                    
               It is well settled that “Ordinarily, taxpayers are bound by            
          the form of the transaction they have chosen; taxpayers may not             
          in hindsight recast the transaction as one that they might have             
          made in order to obtain tax advantages.”  Framatome Connectors              
          USA Inc. v. Commissioner, 118 T.C. 32, 70 (2002) (citing Estate             
          of Leavitt v. Commissioner, 875 F.2d 420, 423 (4th Cir. 1989),              
          affg. 90 T.C. 206 (1988), and Grojean v. Commissioner, 248 F.3d             
          572, 576 (7th Cir. 2001), affg. T.C. Memo. 1999-425). Here,                 
          inasmuch as Mr. Tschetter farmed the homestead as a tenant, and             
          not as an employee of Wolf Creek Farm, the food and lodging in              
          question were not furnished to Mr. Tschetter as a corporate                 









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