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 The Supreme Court in Peurifoy v. Commissioner, 358 U.S. 59, 79 S. Ct. 104, 3 L. Ed. 2d 30 (1958) (per curiam) stated that the Tax Court had 'engrafted an exception' onto the requirement that travel expenses be dictated by business exigencies, allowing 'a deduction for expenditures ... when the taxpayer's employment is 'temporary' as contrasted with 'indefinite' or 'indeterminate.' ' 358 U.S. at 59, 79 S. Ct. at 104. Because the Commissioner did not challenge this exception, the Court did not rule on its validity. It instead upheld the circuit court's reversal of the Tax Court and disallowance of the deduction on the basis of the adequacy of the appellate court's review. The Supreme Court agreed that the Tax Court's finding as to the temporary nature of taxpayer's employment was clearly erroneous. Id. at 60-61, 79 S. Ct. at 105. 


Despite its inauspicious beginning, the exception has come to be generally accepted. Some uncertainty lingers, however, over whether the exception properly applies to the 'business exigencies' or the 'away from home' requirement. Compare Brandl, supra, 513 F.2d at 699 and Blatnick v. Commissioner, 56 T.C. 1344, 1348 (1971) with Frederick, supra, ...

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