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We recognize that all of Mr. Marple’s jobs through Local 100
are not permanent positions and that Mr. Marple understood at the
time he took the Mount Storm job that his employment with API
would not be permanent in nature. The impermanence of
construction work, however, does not resolve the issue of whether
Mr. Marple’s employment with API was temporary for the purpose of
deducting business mileage. See Commissioner v. Peurifoy, 254
F.2d 483, 486 (4th Cir. 1957), revg. 27 T.C. 149 (1956), affd.
per curiam 358 U.S. 59 (1958); Kasun v. United States, 671 F.2d
1059, 1061-1063 (7th Cir. 1982). Moreover, prior jobs of short
duration are not evidence that the job at issue is temporary.
McCallister v. Commissioner, 70 T.C. 505, 509-510 (1978).
We find it unnecessary, however, to resolve the question of
whether Mr. Marple’s employment with API on the Mount Storm job
was temporary or indefinite because we find that the Mount Storm
job site was not outside the metropolitan area where Mr. Marple
lived and normally worked. See Harris v. Commissioner, T.C.
Memo. 1980-56, affd. in part and remanded in part without
published opinion 679 F.2d 898 (9th Cir. 1982).11
11 In Harris v. Commissioner, T.C. Memo. 1980-56, affd. in
part and remanded in part without published opinion 679 F.2d 898
(9th Cir. 1982), this Court found that the taxpayer, who relied
on Rev. Rul. 190, supra, to support the deductibility of his
transportation expenses, had not established that the work sites
at issue were outside the general area of his principal or
(continued...)
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