-10- of the taxpayer’s work becomes his or her tax home. Chimento v. Commissioner, 52 T.C. 1067, 1073 (1969), affd. 438 F.2d 643 (3d Cir. 1971); Kroll v. Commissioner, supra at 562. The taxpayer will not be treated as being temporarily away from home during any period of work if such period lasts more than 1 year. Sec. 162(a). It is presumed that a taxpayer will generally choose to live near his or her principal place of business. See Frederick v. United States, 603 F.2d 1292, 1295 (8th Cir. 1979). The purpose of the deduction for expenses incurred away from home is to alleviate the burden on the taxpayer whose business needs require him or her to maintain two homes and therefore incur duplicate living expenses. Kroll v. Commissioner, supra at 562. Where the taxpayer maintains two residences for his own convenience, however, such cost would be considered personal and not deductible. Sec. 262; Commissioner v. Flowers, supra at 474. The requirement that the travel expense be incurred in the pursuit of a trade or business means that the “exigencies of business rather than the personal conveniences and necessities of the traveler must be the motivating factors.” Commissioner v. Flowers, supra at 474. Thus, the taxpayer must have some business justification to maintain the first residence, beyond purely personal reasons, to be entitled to deduct expenses incurred while temporarily away from that home. Id. Where aPage: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 NextLast modified: March 27, 2008