Henderson v. Commissioner
United States Court of Appeals for the Ninth Circuit
143 F.3d 497 (9th Cir. 1998)
James Henderson (plaintiff) lived with his parents in Boise, Idaho, contributing only minimally to household upkeep, while working for a touring ice show based in Virginia; he kept belongings and his dog in Boise, paid Idaho taxes, voted there, and banked there, but did only minor work and made little effort to find other employment while home between tours. The commissioner (defendant) denied Henderson's § 162(a)(2) business-travel-expense deduction, reasoning Henderson lacked a genuine "tax home" in Boise because there was no business reason for him to be there between tours. The Tax Court upheld the commissioner's determination, and Henderson appealed.
Whether an itinerant taxpayer with no fixed home for federal tax purposes is eligible for a tax deduction for business-travel expenses.