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HENDERSON v. C.I.R.

No. 96-70164.

143 F.3d 497 (1998)

James O. HENDERSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 29, 1998.

Attorney(s) appearing for the Case

John Hinton, Boise, Idaho, for the petitioner-appellant.

Gilbert S. Rothenberg, Assistant Attorney General, Washington, DC, and Tamara S. Schottenstein, Assistant Attorney General, Washington, DC, for the respondent-appellee.

Before: D. W. NELSON, WIGGINS, and KOZINSKI, Circuit Judges.

Opinion by Judge WIGGINS; Dissent by Judge KOZINSKI.

WIGGINS, Circuit Judge:

We must decide whether a taxpayer may claim Boise, Idaho as his "tax home" for the 1990 tax year even though virtually all of his work that year was for a traveling ice show. James Henderson claimed deductions under Internal Revenue Code § 162(a)(2) for living expenses incurred "away from home" while on the tours. The Commissioner disallowed the deductions, concluding that Henderson...

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