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calculated petitioner’s deemed substantiated incidental expenses
using the incidental expense portion of applicable M&IE rates
based on petitioner’s substantiated work locations for January
through September 2002 and a fixed per diem rate of $2 for
incidental expenses for October through December 2002. We
sustain respondent’s calculations regarding petitioner’s deemed
substantiated incidental expenses for 2002.
Travel to Union Halls
Section 162 generally allows a taxpayer to deduct “all the
ordinary and necessary expenses paid or incurred during the
taxable year in carrying on any trade or business”, including
travel expenses while the taxpayer is “away from home in the
pursuit of a trade or business”. Sec. 162(a)(2). A taxpayer’s
“home”, for purposes of section 162(a)(2), is generally
considered as the vicinity of his principal place of employment
rather than his personal 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). Accordingly, expenses
incurred in commuting from a taxpayer’s personal residence to a
taxpayer’s business or place of employment are generally
nondeductible personal expenses. Gilberg v. Commissioner, 55
T.C. 611, 616-617 (1971); sec. 1.262-1(b)(5), Income Tax Regs.
Where a taxpayer does not have a permanent place of business, but
rather is employed temporarily by various employers at different
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Last modified: March 27, 2008