Law360, New York ( January 28, 2015, 10:40 AM EST) -- Two Tax Court cases released last week highlight the importance — and the difficulty — of determining where a traveling worker "lives" for tax purposes. The concept of "tax home" has long been a source of confusion and uncertainty for employees that travel frequently or for extended periods. Such an employee may not have a tax home in the same location as his personal home, and in fact may not have a tax home at all....
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