- 5 - 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.Page: Previous 1 2 3 4 5 6 7 8 NextLast modified: March 27, 2008