Revenue – primary goal


§162(a)(2) designed to help people who



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§162(a)(2) designed to help people who because of the business MUST maintain two homes.

  • Would need business ties to Boston to justify home there and bring her within temporary employment doctrine.

  • Daly – tax home of salesmen who left VA to sell stuff is his sales area since there are personal reasons for him to live in VA (family). Problem of families with spouses who both work.

  • Tax home = principal place of business. Depends on where taxpayer (1) spends more time, (2) engages in greater degree of business activity and (3) derives a greater portion of income.

    • Andrews – not possible to have two tax homes and no deduction. Duplicated living expenses are a business expense.

    • Henderson – or no tax home.

  • With spouse – §274(m)(3) denies deduction for spouse unless spouse is taxpayer’s employee, traveling for a bona fide business reason or the expenses would be otherwise deductible.


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