John Ney


The issue addressed in this update is the current status of the deductibility of traveling expenses to temporary job sites. The analysis is a comparison of two recent cases: Kohr v. United States I and Walraven v. Commissioner.' Kohr involves the granting of a summary judgment in favor of the taxpayer from the District Court. In Walraven, the Eighth Circuit affirmed a Tax Court ruling in favor of the Commissioner of Internal Revenue. Both cases involve construction workers who maintained residences that were considerable distances from their employment. Both were employed at a nuclear power plant construction project, and both claimed a deduction for travel and/or living expenses incurred while away from their residences. In both cases, the taxpayers asserted that the deductions were valid because their jobs were of a temporary nature.

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