Ugwuala v. Comr., T.C. Memo. 2013-105

(petitioner not entitled to deduction for reasonable and necessary travel expenses (e.g., meals, lodging) while allegedly away from home in pursuit of petitioner's trade or business; tax home determined to be Los Angeles rather than Georgia on basis that petitioner's wife employed in Los Angeles and petitioner's employment indefinite rather than temporary, and petitioner attending college in Los Angeles during applicable timeframe).