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Rul. 99-7, supra, by reference to its ordinary and common
meaning. In Webster’s Third New International Dictionary (1993),
the word “metropolitan” is defined as “of, relating to, or
constituting a region including a city and the densely populated
surrounding areas that are socially and economically integrated
with it”. In the instant case, Mr. Marple resided in Burlington,
and he reported to and received work referrals from Local 100’s
Cumberland office, which was located approximately 23 miles from
his residence. He primarily worked jobs in West Virginia and
Maryland, several of which were within his home area of
Burlington and its environs. Mr. Marple considered himself “out
of town” for purposes of deducting business mileage at 45 to 50
miles from his residence in Burlington. We take this to mean
that Mr. Marple considered the area within a 45- to 50-mile
radius of Burlington to be his metropolitan area. No evidence
was presented to convince the Court that this area should be
expanded or diminished, and we find that Mr. Marple properly
regarded this area to be the metropolitan area where he lived and
normally worked. We further find, however, that the Mount Storm
job site was not outside this area. The distance between Mr.
Marple’s residence in Burlington and the Mount Storm job site,
via the most direct route, was 32 miles, and thus the job site
was not distant from his residence. See Harris v. Commissioner,
supra (work sites requiring round trips of 134, 162, and 100
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