HOLMES, Judge: Shalom Jacobs was a truck driver in 2007 and 2009. He had some taxable income in both years that he admits he did not report. He claims, however, that for 2009 he is entitled to deductions for depreciation and travel expenses that would offset most of his income for that year. The Commissioner agrees that Jacobs was entitled to a depreciation deduction--just not for 2009--but refused to allow him any deductions for travel expenses because he concluded that Jacobs was living on the road.¹

Shalom Jacobs has been a truck driver since 2002. His trips were mainly long haul "over the road"--meaning he spent a significant number of weeks and months on the road and was paid by the mile. Some of this time he drove his own truck, but he sold that truck at the very end of 2006. (He did not report the sale on his return2015 Tax Ct. Summary LEXIS 7">*8 either for 2006 (when he sold it) or 2007 (when he got the money)). He then started to work for a "travel-trailer delivery" service and received roughly $7,000 of income from Megatrux Transportation in 2007 that he also did not report on his 2007 return. In 2008 he moved to a trucking "expedite" service, but in 2009 reverted to long haul. Long haul was definitely more lucrative for him: He received gross income upwards of $180,000 in 2009 reported on three 1099s (of which he reported only $135,000 on his 2009 return).

When he wasn't on the road, Jacobs considered his home to be in Cottage Grove, Minnesota, where he stayed in the guest room of his longtime friend and fellow expat, Shimon Casper. Casper and Jacobs were both born in Israel and reared on kibbutzim. According to Jacobs, the Caspers' Cottage Grove home was an American-style kibbutz, where Casper, his wife and children, and Jacobs recreated the communal life of their homeland with everyone contributing everything they had and taking only what each needed. Or at least contributing quite a bit: Jacobs claimed he put in around $10,000 per year to the Cottage Grove "kibbutz", though he had no evidence to substantiate his claim.2015 Tax Ct. Summary LEXIS 7">*9

Jacobs made several concessions both at trial and in his brief and these have left us with only a few issues to decide. We begin with Jacobs's argument that he should be allowed an additional amount for depreciation for 2009 for the truck he sold back in 2006. According to the notice of deficiency, the Commissioner actually increased the depreciation deduction for the 2007 tax year by more than $7,500. He disallowed, however, the amounts that Jacobs carried forward to 2008 and 2009.

A taxpayer generally has the burden of proving he is entitled to a deduction. Rule 142(a). This includes substantiating the amounts he claims by keeping records. See sec. 6001. Jacobs neither testified or gave us any other proof that he was entitled to deduct additional depreciation for tax year 2009 on the truck that he sold back in 2006. We must rule in favor of the Commissioner on this one.

That leaves only the question of whether Jacobs could claim any per diem meal expenses for 2009. Section 162(a)(2) lets a taxpayer deduct reasonable and necessary travel expenses incurred while away from his home in the pursuit of a trade or business, but section 262(a) denies a deduction for any personal,2015 Tax Ct. Summary LEXIS 7">*10 living, or family expenses. This can make for a fuzzy line--people like Jacobs spend money on their personal expenses even when they are on the road making a living. Over the years, though, the rules have become clearer: A taxpayer has to have "adequate records" for all his claimed deductions, and he has to have extra evidence for some deductions (the ones listed in section 274(d)). But most importantly of all, he has to show that he was actually away from home when he incurred the expenses that he's trying to deduct.

The Code is a little peculiar in defining a person's "home." Normal people think of their home as the place where they spend their personal and family lives, but a "home" in tax law is usually where a taxpayer has his principal place of employment. Tax law defines a home as the permanent residence at which a taxpayer incurs substantial continuing living expenses only if he doesn't have a principal place of employment. Barone v. Commissioner, 85 T.C. 462">85 T.C. 462, 85 T.C. 462">465 (1985), aff'd without published opinion, 807 F.2d 177">807 F.2d 177 (9th Cir. 1986). But what if a taxpayer is constantly on the move? Cases decided over many decades give us the answer--a taxpayer who's constantly in motion is a "tax turtle"--that is, someone with no fixed residence who carries his "home"2015 Tax Ct. Summary LEXIS 7">*11 with him. See, e.g., Henderson v. Commissioner, 143 F.3d 497">143 F.3d 497, 143 F.3d 497">501 (9th Cir. 1998), aff'gT.C. Memo. 1995-559; Deamer v. Commissioner, 752 F.2d 337">752 F.2d 337, 752 F.2d 337">339 (8th Cir. 1985), aff'gT.C. Memo. 1984-63; Johnson v. Commissioner, 115 T.C. 210">115 T.C. 210, 115 T.C. 210">221 (2000). Such a taxpayer is not entitled to business deductions for traveling expenses under section 162. Kroll v. Commissioner, 49 T.C. 557">49 T.C. 557, 49 T.C. 557">562 (1968). The burden of proof is on the taxpayer if he disagrees with the Commissioner, Welch v. Helvering, 290 U.S. 111">290 U.S. 111 (1933), and that is a high hurdle for a tax turtle to clear.

But was Jacobs a tax turtle? He claims his residence was in Cottage Grove, Minnesota, on a kibbutz with the Caspers and that his expenses are for when he was on the road away from them. The Commissioner argues that Jacobs didn't reside in Cottage Grove, but was either living on the road without a permanent residence or in California during 2007 and 2009 when he was between jobs. Old cases tell us to look for several factors:

[T]he ultimate allowance or disallowance of a deduction is a function of the court's assessment of the reason for a taxpayer's maintenance of two homes. If the reason is perceived to be personal, the taxpayer's home will generally be held to be his place of employment rather than his residence and the deduction will be denied. * * * If the reason is felt to be business exigencies, the person's home will usually be held to be his residence and the deduction will be allowed. * * *