Andrews v. Commissioner
United States Court of Appeals for the First Circuit
931 F.2d 132 (1991)
Relevant factsFree
Andrews (plaintiff) ran seasonal pool and horse businesses split between Massachusetts and Florida, maintaining homes in both to minimize travel costs; the Tax Court found he maintained two tax homes and disallowed deductions for his Florida living expenses, and the Commissioner (defendant) upheld that disallowance.
IssueFree
Whether living expenses duplicated as a result of business necessity are deductible as travel expenses.