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...
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