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All the facts and circumstances are considered in
determining whether a taxpayer has a tax home. See Rev. Rul. 73-
529, 1973-2 C.B. 37 (describing objective factors the
Commissioner considers in determining whether a taxpayer has a
tax home). The taxpayer must generally 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. Hantzis v. Commissioner,
638 F.2d 248, 255 (1st Cir. 1981); Bochner v. Commissioner, 67
T.C. 824, 828 (1977); Tucker v. Commissioner, 55 T.C. 783, 787
(1971). Where a taxpayer has no business connections with the
area of primary residence, there is no compelling reason to
maintain that residence and incur substantial, continuous, and
duplicative expenses elsewhere. See Henderson v. Commissioner,
143 F.3d 497, 499 (9th Cir. 1998), affg. T.C. Memo. 1995-559;
Deamer v. Commissioner, supra; Hantzis v. Commissioner, supra.
In that situation, the expenses incurred while temporarily away
from that residence are not deductible. Hantzis v. Commissioner,
supra; Bochner v. Commissioner, supra; Tucker v. Commissioner,
supra; see McNeill v. Commissioner, T.C. Memo. 2003-65; Aldea v.
Commmissioner, T.C. Memo. 2000-136.
Once Mr. Farran was bumped from Minneapolis, he had no job
to return to there. His choices were to be laid off and have no
work, or to bump other employees and move to different cities to
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Last modified: November 10, 2007