Kevin J. and Crystal A. Shoemaker - Page 7

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          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...)           




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