20.9 Tax Home of Married Couple Working in Different Cities
When a husband and wife work and live in different cities during the week, one of them may seek to deduct travel expenses away from home. Such deductions have generally been disallowed, but courts have allowed some exceptions. Although for common law purposes the domicile of the husband may be the domicile of the wife, for tax purposes when each spouse works in a different city, each may have a separate tax home.
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