Tax News

CCH (cch.taxgroup.com) reports:

  An airline mechanic was not entitled to deductions for vehicle, meal and lodging expenses because he was not "away from home" when the expenses were incurred. Although his positions in three other cities lasted for very short periods of time, each of those stays was indefinite in nature; thus, the taxpayer did not have a business reason to be living in two places. The taxpayer was expected to locate his home for tax purposes at his major post of duty so as to minimize the amount of business travel away from home. His decision to do otherwise was not motivated by business necessity.

  Affirming the Tax Court, 93 TCM 1363, Dec. 56,969(M), TC Memo. 2007-152.

D.A. Wilbert, CA-7, 2009-1 USTC ¶50,171

Other References:

 
Code Sec. 162

  CCH Reference - 2009FED ¶8570.1248

  Tax Research Consultant

  CCH Reference - TRC BUSEXP: 24,050