Emory Law Journal


Anna K. Diehn


This Comment examines § 162(a)(2) of the Internal Revenue Code, which allows a taxpayer to deduct expenses incurred while traveling ¿away from home¿ for business purposes. Under this provision, a taxpayer may deduct expenses for travel fares, meals, and lodging. Although such expenses would seem to be non-deductible because they are personal in nature, Congress created a limited exception under § 162(a)(2) to alleviate the burden on the taxpayer whose job requires him to work away from home and therefore essentially incur duplicate living expenses. On the face of the statute, the only apparent requirement is that a taxpayer must be ¿away from home,¿ but the statute¿s simplicity is deceptive.