Charles L. Frost v. Commissioner

154 T.C. No. 2

UNITED STATES TAX COURT CHARLES L. FROST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 30020-15. Filed January 7, 2020. P, a self-employed insurance salesman and consultant, traveled between Oregon and Texas to service clients and to address personal issues. During the years in issue P prepared his own tax returns and deducted expenses on his Schedules C, Profit or Loss From Business, related to his travels. He also deducted on his 2011 Schedule E, Supplemental Income and Loss, his distributive share of a loss related to an LLC in which he owned an 80%…