- 6 - ing expenses (including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business”, sec. 162(a)(2). For a taxpayer to be considered “away from home” within the meaning of section 162(a)(2), the taxpayer must be on a trip that requires the taxpayer to stop for sleep or a substantial period of rest. See United States v. Correll, 389 U.S. 299 (1967); Strohmaier v. Commissioner, 113 T.C. 106, 115 (1999). A taxpayer generally is not allowed a deduction “for personal, living, or family expenses.” Sec. 262(a). In general, expenses relating to the use of an automobile that a taxpayer pays or incurs while commuting between the taxpayer’s residence and the taxpayer’s place of business or employment are not deductible because such expenses are personal, and not business, expenses. See, e.g., Commissioner v. Flowers, 326 U.S. 465, 472- 473 (1946); see also secs. 1.162-2(e), 1.262-1(b)(5), Income Tax Regs. For certain kinds of expenses otherwise deductible under section 162(a), such as business expenses while traveling away from home and business expenses relating to “listed property”, as defined in section 280F(d)(4),5 a taxpayer must satisfy certain 5As pertinent here, the term “listed property” is defined in sec. 280F(d)(4) to include any passenger automobile used as a means of transportation, unless excepted by sec. 280F(d)(4)(C) or(5)(B), and any cellular telephone (or other similar telecommu- (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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