Kevin J. and Crystal A. Shoemaker - Page 16

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         tions but instead returned in the evenings to petitioners’ resi-             
         dence in Keyser.  Petitioners do not contend, and the record does            
         not establish, that during 2002 Mr. Shoemaker’s daily roundtrips             
         between petitioners’ residence and his claimed job site locations            
         required him 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. at 115.                                               
              On the instant record, we find that petitioners have failed             
         to carry their burden of establishing that during 2002 the ex-               
         penses relating to Mr. Shoemaker’s use of petitioners’ automobile            
         that petitioners claim he incurred while traveling from petition-            
         ers’ residence to his claimed job site locations were incurred               
         while he was away from home within the meaning of section                    
         162(a)(2).                                                                   
              Although petitioners have failed to establish that the                  
         expenses at issue relating to Mr. Shoemaker’s use of petitioners’            
         automobile were incurred while he was away from home within the              
         meaning of section 162(a)(2), as discussed above, petitioners may            
         nonetheless be entitled to deduct such expenses under section                
         162(a) if they were incurred for business, and not personal,                 
         reasons.  Petitioners concede that during 2002, and at all other             
         relevant times, they resided in Keyser solely for personal, and              
         not business, reasons.  Petitioners do not contend, and the                  
         record does not establish, that during 2002 Mr. Shoemaker worked             






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