Daniel P. and Glenna J. Marple - Page 14




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              1.   Vehicle Expenses                                                   
              Commuting expenses, which are expenses incurred in traveling            
         between a taxpayer’s residence and his or her principal place of             
         business or employment, are generally considered personal                    
         expenses, deduction of which is prohibited by section 262.  See              
         Fausner v. Commissioner, 413 U.S. 838 (1973); Commissioner v.                
         Flowers, 326 U.S. 465 (1946); secs. 1.162-2(e), 1.262-1(b)(5),               
         Income Tax Regs.  The Commissioner has recognized an exception to            
         this general rule when the daily transportation expenses are                 
         incurred in going between the taxpayer’s residence and a                     
         temporary work location outside the metropolitan area where the              
         taxpayer lives and normally works.  See Rev. Rul. 99-7, 1999-1               
         C.B. 361, modifying and superseding Rev. Rul. 90-23, 1990-1 C.B.             
         28, and Rev. Rul. 94-47, 1994-2 C.B. 18, and obsoleting Rev. Rul.            
         190, 1953-2 C.B. 303.10                                                      

              9(...continued)                                                         
          which, when combined, establish each element of the expense that            
          sec. 274(d) requires to be established.  Sec. 1.274-5T(c)(2)(i),            
          Temporary Income Tax Regs., 50 Fed. Reg. 46017 (Nov. 6, 1985).              
               10   In Turner v. Commissioner, 56 T.C. 27, 33 (1971),                 
          vacated and remanded on the Commissioner’s motion by an                     
          unpublished order (2d Cir., Mar. 21, 1972), this Court disallowed           
          the deduction by an employee of expenses for transportation from            
          the employee’s residence to a distant temporary job, holding that           
          “Commuting is commuting, regardless of the nature of the work               
          engaged in, the distance traveled, or the mode of transportation            
          used.”  The Commissioner, however, in Rev. Rul. 190, 1953-2 C.B.            
          303, allowed the deduction of expenses incurred for daily                   
          transportation between a taxpayer’s principal or regular place of           
          employment and a temporary, as distinguished from indefinite,               
                                                             (continued...)           






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