Cor v. Comr., T.C. Memo. 2013-240

(petitioner traveled from home to worksite four times weekly, a 320-mile roundtrip; petitioner argued that due to lack of public transportation and extraordinary nature of trip, he could deduct travel-related expenses as miscellaneous itemized deduction; court ruled for IRS on basis that petitioner didn't cite any exception to application of Coombs doctrine).