Taxpayer testified that she ran Joyce’s Tax Service from her home and that clients would come to her home to have their tax returns prepared. The taxpayer testified that living in her neighborhood was stressful and that she felt harassed by her clients who would call her at home at any hour. For these reasons taxpayer contends that it was necessary for her to travel “just to get rest so that * * * [she] could function.” She provided invoices from a Holiday Inn, a car rental service, and a casino.

Surprise! The Tax Court found that taxpayer’s travel for a good night’s rest was a personal expense, not a deductible business expense.