- 14 - Respondent argues that the travel expenses at issue (21,021 of the 24,325 business miles claimed by petitioners on their Schedule A) represent mileage Mr. Marple incurred commuting from his home to the Mount Storm job site and thus are not deductible under section 162. Respondent further argues that Mr. Marple is not entitled to deduct the mileage at issue pursuant to the exception provided in Rev. Rul. 99-7, supra, because Mr. Marple’s employment with API on the Mount Storm job, which lasted for all of 2002 except for a 3-week break in service, was not temporary, nor was the Mount Storm job site, which was 32 miles from Mr. Marple’s home by way of the most direct route, outside the metropolitan area where Mr. Marple lived and normally worked. Petitioners contend otherwise, pointing out that none of Mr. Marple’s jobs through Local 100 are permanent, and arguing that, by Mr. Marple’s calculation, he drove 51 miles to get to the Mount Storm job site each day. 10(...continued) job, when the job was outside the metropolitan area where the taxpayer lived and ordinarily worked. Since Turner, we have decided cases where the issue has been framed in terms of the test of Rev. Rul. 190, supra. See, e.g., McCallister v. Commissioner, 70 T.C. 505 (1978); Norwood v. Commissioner, 66 T.C. 467 (1976). Rev. Rul. 190, supra, has been modified or clarified by the Commissioner over the years, as noted above. For purposes of the instant case, Rev. Rul 99-7, 1999-1 C.B. 361, applies, and the deductibility of Mr. Marple’s vehicle expenses has been presented for decision under its provisions. Neither party disputes the application of Rev. Rul. 99-7, supra.Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: November 10, 2007