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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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