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OPINION
The parties resolved many of the disputed expense deductions
before trial. We are asked to determine whether petitioners are
entitled to deduct the remaining expenses. We begin by
considering whether Mr. Wilbert was away from home when he
incurred expenses for his vehicle, lodging, travel, and meals in
Chicago, Anchorage, and Flushing.
Travel Expenses While Away From Home
We begin by briefly outlining the rules for deducting travel
expenses. A taxpayer may deduct reasonable and necessary travel
expenses such as vehicle expenses, meals, and lodging incurred
while away from home in the pursuit of a trade or business.
Secs. 162(a)(2), 262(a).4 A taxpayer must show that he or she
was away from home when he or she incurred the expense, that the
expense is reasonable and necessary, and that the expense was
incurred in pursuit of a trade or business. Commissioner v.
Flowers, 326 U.S. 465, 470 (1946). The determination of whether
the taxpayer has satisfied these requirements is a question of
fact. Id.
The purpose of the deduction for expenses incurred away from
home is to alleviate the burden on the taxpayer whose business
needs require him or her to maintain two homes and therefore
4All section references are to the Internal Revenue Code in
effect for 2003, and all Rule references are to the Tax Court
Rules of Practice and Procedure, unless otherwise indicated.
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