Ellwein v. United States

MEMORANDUM AND ORDER

BENSON, Senior District Judge.

Section 162(a) of title 26 of the United States Code permits a deduction from gross income for “all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business.” 26 U.S.C. § 162(a). Commuting expenses are deductible under section 162(a) when the taxpayer’s employment is temporary and the commute takes the taxpayer outside the work area of his tax home. Ellwein v. United States, 778 F.2d 506, 512 (8th Cir.1985); Dahood v. United States, 747 F.2d 46, 48 (1st Cir.1984). The issue in this case is…