As per the given question, Tax home does not have to do anything with the residence of taxpayer. A person's tax home is the city or general vicinity where his or her primary place of business or work is located, regardless of the location of the individual's residence, and has an effect on his$/$her tax deductions for business travel. According to this definition of tax home, consideration of Nelsonville as their home by Paul and Patty is wrong as they do not have any work there, they just live there for some part of the year. For Patty the tax home is Chicago as her business is located there whereas she travels for her work to New York and Philadelphia and for Paul his tax home is Kentucky? write research memo and verify tax key words