| http://www.w3.org/ns/prov#value | - But, the Bogue Court also noted that the IRS recognizes the following three exceptions to that general rule, meaning that commuting from home is a deductible business expense in the following scenarios: (1) travel between a taxpayer???s home and a temporary work location outside the metropolitan area in which the taxpayer lives and usually works; (2) travel between a taxpayer???s home and a tempor
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