Announcement

Collapse
No announcement yet.

RV Mileage deduction-full time RV'ers

Collapse
X
 
  • Filter
  • Time
  • Show
Clear All
new posts

    #16
    The Tax Court in Johnson 115 TC 210 lays out the concept of tax home. Citations omitted.

    We disagree with respondent's assertion that petitioner had no tax home. This Court's jurisprudence holds that an individual's tax home is generally the location of his or her principal place of employment. .... If an individual does not have a principal place of employment, we generally deem the situs of the individual's permanent residence to be his or her tax home. ....We consider a person who has neither a permanent residence nor a principal place of employment to be an itinerant without a tax home.

    Comment


      #17
      Originally posted by dsi View Post
      MAMalody, out of curiosity which other board did you post on?

      It was the ATX board.

      Interesting, I did not know that any response less that 10 letters could not post to this board.

      Mike

      Comment


        #18
        Researching Johnson v Commissioner I came across this helpful discussion on a cpa web site.
        Jay

        Comment


          #19
          Originally posted by Jay Lode, CPA View Post
          Researching Johnson v Commissioner I came across this helpful discussion on a cpa web site.
          http://www.lesemanncpa.com/news_details.asp?newsid=8
          Good article. It appears your initial thoughts were correct. No tax home. No deduction.

          Comment

          Working...
          X