Metropolitan Area and Commuting
From TaxAlmanac
"Commuting expenses, which are expenses incurred in traveling between a taxpayer's residence and his or her principal place of business or employment, are generally considered personal expenses, deduction of which is prohibited by [[Sec. 262]." Thus the Tax Court precedes their decision in the Marple case.
The Court goes on to note that "The Commissioner has recognized an exception to this general rule when the daily transportation expensed are incurred in going between the taxpyaer's residence and a temporary work location outside the metropolitan area where the taxpayer lives and normally works." Here the Court cites:
Rev. Rul. 99-7 which is the final of a series: Rev. Rul. 94-47, Rev. Rul. 90-23.
For a layman's discussion of this issue, read Publication 463
In Marple the Court conducts a discussion of the term "Metropolitan Area," noting that Rev. Rul. 99-7 does not give a definition and goes on to use Webster's Third International Dictionary to narrow down the word 'metropolitan.' "Mr. Marple considered himself 'out of town' for purposes of deducting business mileage at 45 to 50 miles from his residence...... No evidence was presented to convince the Court that this area should be expanded or diminished, and we find that Mr. Marple properly regarded this area to be the metropolitan area where he lived and normally worked."
So there we have it: the Tax Court setting a mileage limit for our purposes.
Take this into account when reading the discussions that follow:
- Discussion: Non Deductible Commute or Business Miles?
- Discussion: Commuting Mileage
- Discussion: Commuting Expenses
- Discussion: Commuting transp. expenses
- Discussion: Commuting court case
- Discussion: Commuting or Mileage
- Discussion: Construction workers - deductible mileage
- Discussion: Auto expense from home
In this discussion, note the valuable contribution of Kevin, giving us another case on point: http://www.ustaxcourt.gov/InOpHistoric/Wheir.SUM.WPD.pdf
Discussion: Deducting mileage/travel expenses; construction workers in Minnesota and Can't take the long way around the barn.
Death&Taxes 07:09, 12 June 2007 (CDT)
A discussion next needs to focus on the definition of "Temporary" as in "Temporary Work Assignment". This has generally been accepted to be defined as "expected to last, and actually does last, less than one year". Rev Rul 93-86 and Rev. Rul 99-7
