RV Mileage deduction-full time RV'ers

[New York Enrolled Agent]

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.

[MAMalody]

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

[Jay Lode, CPA]

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

http://www.lesemanncpa.com/news_details.asp?newsid=8

[Zee]

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.