Henderson v. Commissioner

143 F.3d 497 (9th Cir. 1998)

Facts

P's parents lived in Boise. After graduating from the University of Idaho in 1989, he maintained many personal contacts with Boise. P received mail at his parents' residence, lived there between work assignments, and kept many belongings and his dog there. P also was registered to vote in Idaho, paid Idaho state income tax, maintained an Idaho driver's license, and maintained his bank account in Idaho. During 1990, P spent about two to three months in Boise, staying at his parents' residence. While he was there, he performed a few minor jobs to maintain or improve the family residence. P worked as a stagehand for Walt Disney's World of Ice, a traveling show. P was employed on a tour by tour basis. Following the completion of a tour, he returned to his parents' home in Boise. He worked on three different Disney tours that year. P traveled on tour to thirteen states and Japan. The tours stopped in each city for a few days or weeks. While traveling, he received $30 per day to cover expenses. P claims that he looked periodically for employment in Boise between the tours, but the evidence showed that he worked as a stagehand only for a single ZZ Top concert. P claimed deductions under §162(a)(2) on his living expenses incurred away from home. The IRS (D) disallowed them because P was an itinerant taxpayer. It held that P lacked any business reason for living in Boise between ice shows. P petitioned, and the Tax Court affirmed. P appealed.