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locations, we generally deem the situs of the taxpayer’s
permanent residence to be his or her tax home, and the taxpayer’s
traveling expenses from his residence to those temporary places
of employment may be deductible. Johnson v. Commissioner, 115
T.C. at 221, 223; Dean v. Commissioner, 54 T.C. 663, 667-668
(1970); see Case v. Commissioner, T.C. Memo. 1985-530 (holding
that taxpayer, a merchant sailor who incurred expenses traveling
to a union hall in order to seek employment, could deduct
traveling expenses related to his business affairs at the union
hall because he was not employed by the union hall, his
employment with each employer that he met through the union hall
was temporary, and thus his expenses were not related to
commuting).
Petitioner testified at trial that he took trips to San
Francisco and Honolulu to seek work in 2002 and that obtaining a
job in his field required being present physically at union halls
when job opportunities were announced. Petitioner incurred
expenses traveling to union halls in San Francisco and Honolulu
in order to seek temporary employment. He was not a permanent or
indefinite employee of American Ship, Matson Navigation, or any
other company. He served only in temporary positions on various
vessels and then returned to his home in Nebraska for vacations
and during periods of unemployment.
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