MEMORANDUM AND ORDER
BENSON, Senior District Judge.
Section 162(a) of title 26 of the United States Code permits a deduction from gross income for "all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business." 26 U.S.C. § 162(a). Commuting expenses are deductible under section 162(a) when the taxpayer's employment is temporary and the commute takes the taxpayer outside the work area of his tax home...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
