§1162

According to petitioners, petitioner's tax home wasrdefined by the location of thei r f residence in Tennessee, and traveling expenses incurred in connection with traveling-,!to, or remaining in, Sterling are deductible under section 1162(a)(2) According to,respondent, petitioner's tax home was Sterling, and expenses incurred to travel there and any-expenses incurred for"meals ; lodging, and vehicle expenses while present in Sterling are not deductibl e because .the expenses are personal in natu