In general personal living expenses are non-deductible for tax purposes. Taxpayer was a federal judge for District of Connecticut sitting in Bridgeport. In the last year, he was recalled to the Southern District of New York for an indefinite period of time (where he began his career). His commute from Connecticut to New York can take from one to two hours. Instead of commuting each day, he sometimes travels to the City for a couple of days and stays overnight at a hotel. He attempts to deduct the costs of his travel, meals and lodging, as ordinary and necessary trade or business expenses, incurred while away from home in the pursuit of business. Based on the decision in Comm. v. Flowers , should the judge win this case? Explain the principles of tax law which decide your answer.