Income Tax Keyed to Lind
Andrews v. Commissioner
Edward Andrews resided with his wife in Lynnfield, Massachusetts. He purchased in condominium in Pompano Beach, Florida to be used as a residence when in Florida on business. He sold the condominium because the neighborhood became unsafe and moved to a single family home in Lighthouse Point, Florida. He maintained a swimming pool business in Massachusetts and, during the off-season, raced and bred horses in Pompano, Florida. He used the Florida home as his residence when in Florida during the racing season. Andrews and his wife sought deduct travel expenses, including meals and costs, associated with the second home in Florida because they were “in the pursuit of a trade or business. The Commissioner did not allow the deduction and the Andrews’ filed suit seeking a re-determination. The Tax Court held that the Andrews were not “away from home” when the expenses were incurred.
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