David A. and Rebecca Rose Wilbert - Page 8




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          another location to be away from home.  Kroll v. Commissioner,              
          supra.  A person who has no principal place of business nor a               
          place he or she resides permanently is an itinerant and has no              
          tax home from which he or she can be away.  Deamer v.                       
          Commissioner, 752 F.2d 337, 339 (8th Cir. 1985), affg. T.C. Memo.           
          1984-63; Edwards v. Commissioner, T.C. Memo. 1987-396.                      
               All the facts and circumstances are considered in                      
          determining whether a taxpayer has a tax home.  See Rev. Rul. 73-           
          529, 1973-2 C.B. 37 (describing objective factors the                       
          Commissioner considers in determining whether a taxpayer has a              
          tax home).  The taxpayer must generally have some business                  
          justification to maintain the first residence, beyond purely                
          personal reasons, to be entitled to deduct expenses incurred                
          while temporarily away from that home.  Hantzis v. Commissioner,            
          638 F.2d 248, 255 (1st Cir. 1981); Bochner v. Commissioner, 67              
          T.C. 824, 828 (1977); Tucker v. Commissioner, 55 T.C. 783, 787              
          (1971).  Where a taxpayer has no business connections with the              
          primary residence, there is no compelling reason to maintain that           
          residence and incur substantial, continuous, and duplicative                
          expenses elsewhere.  See Henderson v. Commissioner, 143 F.3d 497,           
          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;              







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