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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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Last modified: March 27, 2008