Henderson v. Commissioner

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

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Nature of the Case

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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.