Income Tax -- Deduction -- Travel Expense -- Home -- Temporary Employment -- Section 23 (a) (1) (A). -- A man required to be at many different places for short indefinite periods is entitled to deduct the cost of his lodging while away from his home in pursuit of his trade.
Key passage — most relied on by later courts
“or which he could be required to regard as his home for the purpose of section 23(a)(1)(A) . None of the places at which he had temporary employment during those years was his”
8 federal appellate · 1 district · 1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
¶2The petitioner had no regular post of duty or place of regular employment during 1945 away from Florence which could be called his “home” or which he could be required to regard as his home for the purpose of section 23 (a) (1) (A). None of the places at which he had temporary employment during that year was his “home.” The expenses (lodging only) were unavoidable, reasonable, and necessary expenses while away from his “home” in pursuit of his trade. The Commissioner erred. Harry F. Schurer, 3 T. C. 544.
