Saunders v. Comr., T.C. Memo. 2012-200

(petitioner, construction worker, not entitled to deduct costs of $23,121 of $23,802 of claimed costs associated with traveling to five temporary work sites; evidence failed to establish that any of temporary work sites was outside Cincinnati metro area (petitioner's primary work area), and petitioner failed to prove that his residence was principal place of business or that petitioner maintained office in the home).