Robert and Cheryl McKeown - Page 9
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place he or she resides permanently is an itinerant and has no
tax home from which he or she can be away. Deamer v.
Commissioner, 752 F.2d 337, 339 (8th Cir. 1985), affg. T.C. Memo.
1984-63; Edwards v. Commissioner, T.C. Memo. 1987-396.
All the facts and circumstances are considered in
determining whether a taxpayer has a tax home. See Rev. Rul. 73-
529, 1973-2 C.B. 37 (describing objective factors the
Commissioner considers in determining whether a taxpayer has a
tax home). The taxpayer must generally have some business
justification to maintain the first residence, beyond purely
personal reasons, to be entitled to deduct expenses incurred
while temporarily away from that home. Hantzis v. Commissioner,
638 F.2d 248, 255 (1st Cir. 1981); Bochner v. Commissioner, 67
T.C. 824, 828 (1977); Tucker v. Commissioner, 55 T.C. 783, 787
(1971). Where a taxpayer has no business connections with the
primary residence, there is no compelling reason to maintain that
residence and incur substantial, continuous, and duplicative
expenses elsewhere. See Henderson v. Commissioner, 143 F.3d 497,
499 (9th Cir. 1998), affg. T.C. Memo. 1995-559; Deamer v.
Commissioner, supra; Hantzis v. Commissioner, supra. In that
situation, the expenses incurred while temporarily away from that
residence are not deductible. Hantzis v. Commissioner, supra;
Bochner v. Commissioner, supra; Tucker v. Commissioner, supra;
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Last modified: November 10, 2007