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The Court is of the view and holds that an ordinary common
sense meaning of "metropolitan area" as that term is used in Rev.
Rul. 99-7, supra, applies in this case. In Webster's Third New
International Dictionary (1986) the word "metropolitan" is
defined as "relating to, or constituting a region including a
city and the densely populated surrounding areas that are
socially and economically integrated with it". In this case,
petitioner, on his tax returns, considered a 35-mile radius from
Wisconsin Rapids as his metropolitan area. No evidence was
presented to convince the Court that the area should be expanded
or diminished.
Respondent presented two alternatives that would constitute
a substitute for the term "metropolitan area" in Rev. Rul. 99-7,
supra. One of the alternative positions is that petitioner's
normal work area consisted of any area within 80 miles from
4(...continued)
neither Rev. Rul. 99-7, supra, nor any of the intervening revenue
rulings on this subject (Rev. Rul. 94-47, 1994-2 C.B. 18; Rev.
Rul. 90-23, 1990-1 C.B. 28) appears to have changed the concept
of "metropolitan area" in Rev. Rul. 190, 1953-2 C.B. 303. There,
the employees in question ordinarily worked at construction jobs
within the metropolitan area of a certain city and worked for
only 2 to 4 months at a "site located 18 miles from the limits of
that city and some distance beyond the suburbs generally regarded
as constituting part of such metropolitan area." Rev. Rul. 190,
1953-2 C.B. at 304. The Court questions why respondent in this
case is characterizing "metropolitan area" as the entire State
instead of characterizing "metropolitan area" in the same context
that "metropolitan area" is characterized in Rev. Rul. 190,
supra.
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