Corey L. Wheir - Page 9

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          disallowed the deductions claimed for the described items on the            
          ground that, under section 262, these expenses were personal                
          because the products described could be consumed by bodybuilders            
          and nonbodybuilders as well.                                                
               With respect to the first issue relating to petitioner's               
          employment as a boilermaker, section 262 disallows any deduction            
          for personal, living, or family expenses.  Transportation                   
          expenses ordinarily incurred between one's residence and one's              
          principal place of business (a job site) are typically referred             
          to as "commuting expenses" and are nondeductible personal                   
          expenses under section 262.  Fausner v. Commissioner, 413 U.S.              
          838 (1973); Commissioner v. Flowers, 326 U.S. 465 (1946).                   
          However, transportation expenses in going between one's business            
          location and another business location are generally deductible             
          under section 162(a).  Additionally, when an employee, because of           
          the nature of the work, is required to stay at a business                   
          location, and the stay requires sleep or rest, the expenses for             
          transportation, meals, and lodging are deductible under section             
          162(a)(2) as travel expenses.                                               
               A taxpayer whose principal place of business is at a                   
          distance from his residence cannot deduct the cost of the travel            
          to and from the business or the costs of meals and lodging at the           
          place of business.  Such expenses are regarded as personal                  
          commuting expenses and are not deductible under section 262.                





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