Corey L. Wheir - Page 10

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          Fausner v. Commissioner, supra; Commissioner v. Flowers, supra.             
          Under an exception to this rule, a taxpayer may deduct travel               
          expenses associated with employment that is temporary (as opposed           
          to indefinite) in duration when the taxpayer is away from home.             
          Peurifoy v. Commissioner, 358 U.S. 59 (1958).  Employment is                
          temporary if it is expected to terminate within a relatively                
          short period and such termination is foreseeable.  Stricker v.              
          Commissioner, 54 T.C. 355 (1970), affd. 438 F.2d 1216 (6th Cir.             
          1971).  In petitioner's situation, there is no dispute that all             
          of his work assignments were temporary.                                     
               The first issue in this case is whether, under section                 
          162(a), petitioner is entitled to deductions for his                        
          transportation expenses when he drove daily to and from his                 
          temporary assignments, and whether, under section 162(a)(2),                
          petitioner is entitled to deduct travel expenses when he stayed             
          overnight at more distant locations from his home.                          
               Initially, this Court held in Turner v. Commissioner, 56               
          T.C. 27, 33 (1971), vacated and remanded per order (2d Cir. Mar.            
          21, 1972), that "Commuting is commuting, regardless of the nature           
          of the work engaged in, the distance traveled or the mode of                
          transportation used" and disallowed the deduction by an employee            
          of expenses for transportation from his residence to a distant              
          temporary job.  The Commissioner, however, in Rev. Rul. 190,                
          1953-2 C.B. 303, allowed deduction of transportation expenses of            





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