In Lyseng v Commissioner decided on Sept 21, 2011, a nuclear temporary was allowed to claim his primary home as his tax home as he worked multiple temporary assignments away from home over a 2 year period. This facts of this case are very close to the situations of many travelers. Nuclear temps will be assigned to "outages" of nuclear facilities which are scheduled maintenance downtimes. They are often in various locations for a few months at a time.
I'll elaborate on this in a future blog post.
