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only three visits to Mississippi during the year in question,
and, on each visit, they stayed at the local church rectory and,
perhaps, with their daughter. While the length of those visits
was not established, the record indicates that the visits were
not for prolonged periods. Most significantly, however,
petitioners bore no expenses in maintaining a home there in
addition to their recreational vehicle. Thus, petitioners could
not be “away from home” within the intent and meaning of section
162(a)(2) because they had no “home” to be away from. Barone v.
Commissioner, 85 T.C. 462, 465 (1985), affd. without published
opinion 807 F.2d 177 (9th Cir. 1986); Wirth v. Commissioner, 61
T.C. 855, 859 (1974). Where the taxpayer does not have a
permanent residence, he has no tax home from which he can be
away. The home is wherever the taxpayer happens to be. Brandl
v. Commissioner, supra. Since that is the factual situation
petitioners were in, it follows that they are not entitled to the
expenses claimed as deductions on their 1999 Federal income tax
return. Respondent, therefore, is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011