Roberts v. Comr., T.C. Sum. Op. 2011-127

(taxpayer resided in Roanoke, AL, and started a sole proprietorship offering vocational rehabilitation services and got referrals from LA; taxpayer incurred travel expenses between home and LA locations (flights); home office determined to be principal place of business and taxpayer entitled to deduction for ordinary and necessary transportation expenses paid or incurred for travel away from home in pursuit of sole proprietorship's business; portion of home converted to home office).