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did not know how long he would be in Minnesota or where he might
go next. It was not foreseeable that he would be able to return
to Georgia at any time due to the seniority system and the job
market. Thus we conclude there was no business reason for
petitioners to maintain a home in Georgia. Petitioners kept the
family residence in Georgia for purely personal reasons.
Petitioners have failed to prove that Mr. Stephens had a tax home
in 2003. Accordingly, Mr. Stephens was not away from home when
he worked as an NWA mechanic in Minnesota, and the expenses he
incurred while there are not deductible.4
Noncash Charitable Contributions
We next turn to whether petitioners are entitled to a
noncash charitable contribution deduction of $1,413. We begin by
noting the fundamental principle that the Commissioner’s
determinations are generally presumed correct, and the taxpayer
bears the burden of proving that these determinations are
erroneous.5 Rule 142(a); INDOPCO, Inc. v. Commissioner, 503 U.S.
79, 84 (1992); Welch v. Helvering, 290 U.S. 111 (1933).
Moreover, deductions are a matter of legislative grace, and the
4Even if we had found that Mr. Stephens’ tax home during
2003 was in Georgia, Mr. Stephens may not be treated as
temporarily away from home while he worked in Minnesota because
the position lasted over a year. See sec. 162(a).
5Petitioners do not claim the burden of proof shifts to
respondent under sec. 7491(a). Petitioners also did not
establish they satisfy the requirements of sec. 7491(a)(2). We
therefore find that the burden of proof remains with petitioners.
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Last modified: November 10, 2007