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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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