- 9 -
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;
see McNeill v. Commissioner, T.C. Memo. 2003-65; Aldea v.
Commissioner, T.C. Memo. 2000-136.
We now consider whether Mr. Wasik was away from home when he
was bumped from Minneapolis and took a position in Milwaukee.
Once Mr. Wasik was bumped from Minneapolis, he had no job to
return to there. His choices were to be laid off and have no
work, or to bump other employees and move to different cities to
continue working. NWA gave Mr. Wasik no end date for his
position in Milwaukee. NWA no longer required Mr. Wasik to
perform any services whatsoever in the Minneapolis area once he
was bumped. Mr. Wasik introduced evidence that he searched for
work in the Minneapolis area but was unsuccessful. Although Mrs.
Wasik and the family remained in the family residence with
occasional visits from Mr. Wasik while Mr. Wasik worked in
Milwaukee, this fact alone does not dictate that Mr. Wasik’s tax
home was in Prior Lake, Minnesota, where the family residence was
located. Unlike traveling salespersons who may be required to
return to the home city occasionally between business trips, Mr.
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