On March 9, 2021, the Tax Court issued a Memorandum Opinion in the case of Mathews v. Commissioner (T.C. Memo. 2021-28). The primary issue presented in Mathews was whether the petitioner was entitled to car and truck expenses which were incurred driving from his residence to the location of his employer, a trucking company. General Rule in Mathews v. Commissioner As a general rule, expenses for traveling between one’s home and one’s place of business or employment are commuting expenses and, consequently, nondeductible personal expenses. See IRC § 262(a); Fausner v. Commissioner, 413 U.S. 838 (1973); Commissioner v. Flowers, 326 U.S. 465 (1946); Feistman v. Commissioner, 63 T.C. 129, 134 (1974); Bogue v. Commissioner, T.C. Memo. 2011-164, *5. The petitioner testified that the reported mileage was for his commuting expenses…which begs the question, why has the court even bothered issuing a memorandum opinion in this case… I think that simply…