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taxpayer does not have a principal place of employment, his
permanent residence is his tax home for purposes of section
162(a)(2). Johnson v. Commissioner, 115 T.C. 210, 221 (2000).
A place of business is temporary if the employment is such
that termination within a short period could be foreseen.
Mitchell v. Commissioner, 74 T.C. 578, 581 (1980); see Michaels
v. Commissioner, 53 T.C. 269 (1969). Conversely, employment is
indefinite if termination could not be foreseen within a
“reasonably short period”. Stricker v. Commissioner, 54 T.C.
355, 361 (1970), affd. 438 F.2d 1216 (6th Cir. 1971). Whether
employment is temporary or indefinite is a question of fact.
Peurifoy v. Commissioner, supra at 60-61.
In the present case, petitioner’s expenses were incurred in
traveling from Cumberland, Maryland, to Pennausken, New Jersey,
and in staying overnight in Pennausken. Petitioner began working
out of Sprint’s Pennausken office in 2001. Sprint considered
Pennausken petitioner’s home office and only reimbursed
petitioner for expenses while away from Pennausken. Petitioner
testified that his choice to live in Cumberland, Maryland, and to
make the approximate 480 mile round trip to Pennausken was a
personal choice.
It is clear from the record that Pennausken, New Jersey, was
not a temporary place of business for petitioner. Therefore, we
conclude that Pennausken, New Jersey, was petitioner’s “tax home”
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