-9-
For income tax purposes, the term “home” in section
162(a)(2) means a taxpayer’s principal place of business and not
where the taxpayer’s personal residence is located, if different
from the principal place of business. Barone v. Commissioner, 85
T.C. 462, 465 (1985), affd. without published opinion 807 F.2d
177 (9th Cir. 1986); Mitchell v. Commissioner, 74 T.C. 578, 581
(1980); Daly v. Commissioner, 72 T.C. 190, 195 (1979), affd. 662
F.2d 253 (4th Cir. 1981); Kroll v. Commissioner, 49 T.C. 557,
561-562 (1968). An exception to the rule exists when a taxpayer
accepts work away from the taxpayer’s personal residence and the
work is temporary rather than indefinite. Peurifoy v.
Commissioner, 358 U.S. 59, 60 (1958). Under this exception, a
taxpayer’s tax home becomes the vicinity of the taxpayer’s
primary personal residence in a real and substantial sense. Id.;
see Deamer v. Commissioner, T.C. Memo. 1984-63, affd. 752 F.2d
337 (8th Cir. 1985); Rohr v. Commissioner, T.C. Memo. 1982-117.
Work is temporary if it is foreseeable that the work will be
terminated within a short period. Mitchell v. Commissioner,
supra at 581. Conversely, work is indefinite if the prospects
are that the work will continue for an indefinite or
substantially long period. Wright v. Hartsell, 305 F.2d 221, 224
(9th Cir. 1962); Harvey v. Commissioner, 283 F.2d 491, 495 (9th
Cir. 1960), revg. 32 T.C. 1368 (1959). Work that starts as
temporary can later become indefinite, in which case the location
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