The petitioner was a long-haul over-the-road truck driver who spent many weeks on the road and was compensated on a per-mile basis. When not traveling for work, the petitioner lived in Minnesota with his family. The petitioner claimed deductions for meals and lodging while traveling, claiming that he incurred the expenses while "away from home." The court determined that the petitioner was never away from his "tax home" and was not entitled to business-related deductions for meals and lodging under I.R.C. Sec. 162. The court noted that the petitioner didn't establish that he paid household expenses for the communal kibbutz in MN or used the MN address for voter registration purposes. Jacobs v. Comr., T.C. Summ. Op. 2015-3