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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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