- 10 - as the choices of more senior mechanics. Petitioner did not know how long he would be in Milwaukee or Detroit or where he might go next. It was not foreseeable that he would be able to return to Minneapolis at any time due to the seniority system. Thus, there was no business reason for petitioner to maintain a home in the Minneapolis area. Petitioner kept the residence in the Minneapolis area for purely personal reasons. Petitioner has failed to prove that he had a tax home in 2003. Accordingly, petitioner was not away from home in Milwaukee or Detroit, and the expenses he incurred while there are not deductible.5 Substantiation of Expenses We next turn to the substantiation issues to determine whether petitioner is entitled to deduct any remaining expenses. 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.6 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 5Even if we had found that petitioner’s tax home during 2003 was Savage, Minnesota, petitioner may not be treated as temporarily away from home while he worked in Detroit because the position lasted over a year. See sec. 162(a). 6Petitioner does not claim the burden of proof shifted to respondent under sec. 7491(a). Petitioner also did not establish he satisfies the requirements of sec. 7491(a)(2). We therefore find that the burden of proof remains with petitioner.Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 NextLast modified: November 10, 2007