That was the question before the Tax Court when an attorney licensed to practice law in Minnesota and the District of Columbia deducted the costs of living in Maryland. The cost of lodging and meals is deductible if incurred while “away from home.” Here, the court determined that he spent more than 50% of his working days in DC as well as earning the majority of his income there, so lodging and other costs in Maryland (where he had an apartment) were not deductible as away-from-home expenses. #IdeaoftheDay
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