Daniel P. and Glenna J. Marple - Page 15




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              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.                    






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