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The performance of services as an employee constitutes a
trade or business. See sec. 1.162-17(a), Income Tax Regs. The
employee must show the relationship between the expenditures and
the employment. See Evans v. Commissioner, T.C. Memo. 1974-267,
affd. in part, revd. in part 557 F.2d 1095 (5th Cir. 1977). The
taxpayer bears the burden of substantiation. Hradesky v.
Commissioner, 65 T.C. 87, 90 (1975), affd. per curiam 540 F.2d
821 (5th Cir. 1976).
Further, section 162(a)(2) generally permits a deduction for
traveling expenses incurred while away from home in the pursuit
of a trade or business. Bochner v. Commissioner, 67 T.C. 824,
827 (1977).
This Court has generally defined the word “home” as used in
section 162(a)(2) to refer to the vicinity of a taxpayer’s
principal place of employment and not to the place where the
taxpayer’s personal residence is located, if that personal
residence is different from the principal place of employment.
Daly v. Commissioner, 72 T.C. 190, 195 (1979), affd. 662 F.2d 253
(4th Cir. 1981); Kroll v. Commissioner, 49 T.C. 557, 561-562
(1968). An exception is made if the taxpayer’s place of
employment in another area is temporary as opposed to indefinite;
in that case the taxpayer’s personal residence may be his tax
home. Peurifoy v. Commissioner, 358 U.S. 59, 60 (1958); Mitchell
v. Commissioner, T.C. Memo. 1999-283. Additionally, if a
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