The Tax Home Doctrine:
1.    In Correll, the issue was how short of a period of time you could be away from home and be in travel status.  Now we’re turning to the other extreme and asking how long of a period of time you can be away from home and still be in travel status.  We know how long the window must be open for travel status: long enough to require sleep or rest.  But how long can it stay open?
2.    temporary v. indefinite travel
a.    “temporary or indefinite” rule: when a taxpayer is away for an indefinite period of time, traveling expenses non-deductible b/c it becomes more reasonable for the taxpayer to move their home near the new place of employment.  Kroll v. Commissioner (458).
3.    The Commissioner has developed a number of presumptions to be used in determining whether a taxpayer is away from home for a temporary or an indefinite period:
a.    Rev. Rul. 60-189.  If the actual and anticipated stay are both greater than 1 year, there’s a presumption that the stay was indefinite, and your travel expenses are non-deductible.
b.    Since this Rev. Rul. was issued, we’ve had an amendment.  162(a)(2): provides that in any case where the employment away from home lasts more than one year, the employment will be treated as indefinite regardless of any other factors, and related travel expenses will be nondeductible.  In other words, now it’s a rule, not just a presumption.
4.    162(a)(2): considers “home” to be:
a.    regular or principle (if more than one regular) place of business, or
b.    if no regular or principle place of business, your regular place of abode in a real and substantial sense
c.    if neither a or b, taxpayer is considered an itinerant and “home” is any place they work.
i.    The idea that your tax home is your principle place of business is very firmly imbedded.
1.    Hantzis (462).  HLS student clerking in NYC.  Husband working in Boston.  She claims she’s in travel status and, thus, all her expenses are deductible.  Court says get lost.  If you’re going to be running two houses and claim travel status, you’d better be able to demonstrate a business connection to the home you’re away from (in this case, the home in Boston).  A husband back at the home in Boston is personal, not business.  Therefore, you can’t deduct your travel expenses.