Christopher D. and Kristie M. Farran - Page 7

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          Travel Expenses While Away From Home                                        
               We begin by briefly outlining the rules for deducting travel           
          expenses.  A taxpayer may deduct reasonable and necessary travel            
          expenses such as vehicle expenses, meals, and lodging incurred              
          while away from home in the pursuit of a trade or business.                 
          Secs. 162(a)(2), 262(a).3  A taxpayer must show that he or she              
          was away from home when he or she incurred the expense, that the            
          expense is reasonable and necessary, and that the expense was               
          incurred in pursuit of a trade or business. Commissioner v.                 
          Flowers, 326 U.S. 465, 470 (1946).  The determination of whether            
          the taxpayer has satisfied these requirements is a question of              
          fact.  Id.                                                                  
               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, 49 T.C.            
          557, 562 (1968).  The duplicate costs are not deductible where              
          the taxpayer maintains two homes for personal reasons.  Sec. 262;           
          Commissioner v. Flowers, supra at 474.                                      
               A taxpayer may deduct the expenses he or she incurred while            
          away from home.  Sec. 162(a)(2).  The word “home” for purposes of           

               3All section references are to the Internal Revenue Code in            
          effect for 2003, and all Rule references are to the Tax Court               
          Rules of Practice and Procedure, unless otherwise indicated.                

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