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Andrews v. Commissioner | 931 F.2d 132 (1991)
Section 162(a)(2) of the tax code provides a deduction for reasonable and necessary travel expenses incurred while away from home in pursuit of a trade or business. In Andrews versus Commissioner, the First Circuit considered whether this deduction applied to duplicate living expenses.
Edward Andrews was the president and chief executive officer of Andrews Gunite Company, Incorporated, a pool-construction business in Massachusetts. Because the pool business operated seasonally, Andrews established another business, Andrews Farms, where he raced and bred horses in the off-season. Eventually, Andrews expanded both business operations and established horse and pool businesses in Florida.
Andrews spent about six months, from January through April and from November through December, in Florida working in his horse business. Andrews spent the rest of the year in Massachusetts working in his pool-construction business. To minimize his travel expenses and ensure steady accommodation, Andrews purchased a second home in Florida.
On his 1984 tax return, Andrews deducted all expenses related to his Florida home, including meals, utilities, insurance, and other related expenses, under Section 162(a)(2) of the tax code. The commissioner of the Internal Revenue Service disallowed the deductions. The tax court sustained the commissioner’s determination finding that Andrews had two tax homes and thus wasn’t away from home as was required for the deduction. Andrews appealed to the First Circuit.
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