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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 a
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