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which were largely for meals. In the notice of deficiency,
respondent disallowed both deductions.
Discussion3
Mr. and Mrs. Lease deducted the expense of Mr. Lease’s trips
between his residence and various worksites, contending that the
employment was temporary. Respondent contends that Mr. Lease’s
work outside of the area of his residence was a permanent
situation and that he made the personal (nonbusiness) choice to
drive to and from work rather than to move. In effect,
respondent’s argument is that Mr. Lease’s tax home was where he
normally worked and that his trips constituted commuting.
Section 162 allows a deduction for ordinary and necessary
expenses paid or incurred in carrying on a trade or business.
Conversely, section 262 provides that no deduction is allowed for
personal, living, or family expenses. Generally, the cost of
commuting to and from work is a nondeductible personal expense.
Commissioner v. Flowers, 326 U.S. 465, 473-474 (1946); sec.
1.162-2(e), Income Tax Regs.
Traveling expenses include meals and lodging while away from
home. Sec. 162(a)(2). To deduct such expenses a taxpayer must
show: (1) The expenses are reasonable and necessary; (2) they
were incurred while away from home; and (3) they were incurred in
3 No questions were raised concerning the burden of proof.
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