TaxProf Blog – Lesson From The Tax Court: Trailer Home Is Union Electrician’s Tax Home (August 9, 2021)

Bryan Camp has published an article on the TaxProf Blog, titled “Lesson From The Tax Court: No Deduction For Under-The-Table Cash Payments”, which discusses William Geiman v. Commissioner, T.C. Memo. 2021-80 (June 30, 2021). The article begins as follows:

The concept of tax home can be elusive because it is so dependent on facts and circumstances. In William Geiman v. Commissioner, T.C. Memo. 2021-80 (June 30, 2021), Judge Urda teaches us which facts and circumstances are important in determining the tax home of a union member.  There, the Court finds that the taxpayer’s trailer home was also his tax home even though he did no work in the town where the trailer home was located.  This case may give us a useful way to approach a tax home determination, by asking where was the taxpayer’s last known tax home and then seeing if the facts of the year in question changed the answer.   See if you agree.  Details below the fold.

Click here to see the full article: “Lesson From The Tax Court: Trailer Home Is Union Electrician’s Tax Home”

Posted by Anthony Tran, Associate Editor, Wealth Strategies Journal

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