An unemployed taxpayer who lived in Florida agreed to a work assignment for a company in Missouri and was assured that the assignment would be completed by the end of the year, at which time the employment would end. The taxpayer paid for his own lodging expenses (a hotel during the first few weeks, followed by an apartment lease). Due to financial difficulties, the company ended the employment arrangement within six months. On his tax return for that year, the taxpayer claimed mileage expenses of $4,060 and $27,200 for food and lodging (the $170 per diem rate for meals, incidental expenses, and lodging × 160 days) as unreimbursed employee business expenses. The IRS disallowed the deductions due to lack of substantiation and because it didn’t consider them ordinary and necessary business expenses. The Tax Court disagreed, concluding that the taxpayer’s six-month work assignment was temporary and that his “tax home” didn’t shift to Missouri. Thus, he was entitled to deduct travel, lodging, and meal expenses related to the job. However, some of deductions were reduced because he failed to substantiate his expenses and/or they were personal in nature. Roj. C. Snellman, TC Summary Opinion 2014-10 .