Estate of David B. Lease, Deceased, Kathy A. Lease, Administratrix, and Kathy A. Lease - Page 6




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          the pursuit of a trade or business, including meals while away              
          from home.  Commissioner v. Flowers, supra at 470.                          
               A taxpayer’s “home”, as used in section 162(a)(2), has been            
          defined to mean the vicinity of the taxpayer’s principal place of           
          employment rather than the location of his personal or family               
          residence.  Mitchell v. Commissioner, 74 T.C. 578, 581 (1980);              
          Daly v. Commissioner, 72 T.C. 190 (1979), affd. 662 F.2d 253 (4th           
          Cir. 1981).                                                                 
               Where a taxpayer’s principal place of employment is other              
          than his residence and he chooses not to move his residence for             
          personal reasons, the additional living or travel expenses are              
          not considered to be ordinary and necessary business expenses.              
          Tucker v. Commissioner, 55 T.C. 783 (1971).   Where, however, a             
          taxpayer is away from home on a temporary basis, his living or              
          travel expenses may be considered deductible business expenses.             
          Peurifoy v. Commissioner, 358 U.S. 59, 60 (1958).  Employment has           
          been defined as “temporary” if it is forseeably terminable or               
          lasts for a relatively short fixed duration.  Boone v. United               
          States, 482 F.2d 417, 419 (5th Cir. 1973).  Whether a taxpayer’s            
          job is temporary or indefinite is determined by the facts and               
          circumstances of each case.  Peurifoy v. Commissioner, supra at             
          61.                                                                         










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