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Petitioner and respondent primarily disagree on whether the
house in Vallejo, California, is petitioner’s “tax home” and
consequently, whether petitioner’s travel expenses incurred while
working for Sheehan are deductible under section 162(a)(2) as
expenses incurred in pursuit of a trade or business while away
from home.
Discussion4
A. Section 162(a)(2)
Generally, outlays for food and shelter are considered
personal expenses and are not deductible. Sec. 262. However,
section 162(a)(2) allows a deduction for traveling expenses,
including amounts expended for meals and lodging, if the expenses
are: (1) Ordinary and necessary, (2) incurred while “away from
home”, and (3) incurred in pursuit of a trade or business. See
Bochner v. Commissioner, 67 T.C. 824, 827 (1977). Respondent
contends that petitioner was not “away from home” when he
incurred the expenses and thus that petitioner does not satisfy
the second factor for deductibility of the expenses claimed on
his Federal income tax returns for the years in issue.
3(...continued)
Nevada.
4 Given the manner in which these issues were presented to
the Court, we make our decision as to both the deficiencies and
additions to tax without regard to the various burdens of proof
under sec. 7491.
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