James A. Nielsen - Page 14




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          same community as housing available to the public.  The assigned            
          housing units were interspersed throughout Alice Springs and were           
          not separated into gated communities.                                       
               Section 1.119-1(d)(5), Income Tax Regs., provides that a               
          cluster of housing units does not satisfy section 119(c)(2)(C) if           
          it is adjacent to or surrounded by substantially similar housing            
          available to the general public.  Indeed, a public road                     
          accessible to the general public ran through petitioner’s                   
          neighborhood.  Moreover, we do not regard living in a residential           
          suburb as fitting into the common parlance of the term “camp”.              
               In short, petitioner’s lodging was not in a camp within the            
          meaning of section 119(c).                                                  
          B.  Deduction of Value of Lodging                                           
               Petitioner’s attempt to deduct the value of lodging                    
          furnished to him is unavailing.  First, petitioner did not incur            
          any lodging expense.  Second, even if he did, section 262(a)                
          generally prohibits the deduction of personal, living, or family            
          expenses.  To the extent that section 162(a)(2) may provide a               
          limited exception to this general prohibition, petitioner was not           
          traveling while away from his tax home within the meaning of that           
          section.  See generally United States v. Correll, 389 U.S. 299              
          (1967); Peurifoy v. Commissioner, 358 U.S. 59 (1958);                       
          Commissioner v. Flowers, 326 U.S. 465 (1946).                               








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