Please help me with this tax research project

Given the fact pattern below, answer the following questions:

1. Is Mr. Lucky temporarily away from home and thus entitled to deduct his Florida living expenses? Cite statutory authority to determine the elements of a temporarily away from home and use case law to relate those elements to this fact pattern and draw a conclusion. Use only primary sources and make sure you cite AT LEAST 3 cases to draw your conclusion.

2. Is Mr. Lucky entitles to deduct rent expense for business use of his home? Again, cite the statutory authority you use to draw your conclusion and use at least 3 cases to relate that statute to this fact pattern. Use only primary sources.

Parameters:

You are neither an advocate nor an adversary in your role here.

You must provide a properly formatted bibliography that annotates the sources you used to draw your conclusions. A URL is not an adequate substitute for a properly formatted reference. Check the Tax Research chapter of your text for examples of proper formatting.

In your write up, do not quote directly, but rather paraphrase this includes framing the issue, reasoning from your sources, etc.

Use primary sources ONLY. The Federal Standard Reporters narrative is not a primary source. Look to the CCH database in the UML library for these sources. Go to the UML Library website. Click on Databases and again on Business / Management. Scroll down to the CCH Omnipoint option and click. If you are on campus, you will not be asked for login credentials. If you are off campus, your login credentials are your UML email credentials.

You are expected to do this project on your own without collaboration.

Please be sure to write clearly and concisely as appropriate writing skills will be part of the final grade.

Facts:

After working as a self-employed contractor for several years, Mr. Lucky applied for, and obtained, a visiting scholar position with Simba Corporation in Florida. As a visiting scholar, Mr. Lucky was hired to work on a research project for a third party. Simba Corporation reimbursed Mr. Lucky $6,000 for the cost of his move from Massachusetts to Florida. When Mr. Lucky moved, Mrs. Lucky remained in Massachusetts. A copy of Mr. Lucky's offer letter stated, in part: In the event you leave Simba Corporation, for any reason, during the term of your 3-12 month assignment, you will be required to repay Simba Corporation for the entire cost of your relocation benefits. As long as the research went well and the third party provided funding for the project, there was some expectation that Mr. Lucky's employment would continue, but Simba Corporation provided no assurances and Mr. Lucky's employment could have been terminated at any time. According to Simba Corporation, Mr. Lucky was employed from March 1, 2010, to November 1, 2013 but, was laid off during the middle of December each year. He never applied for unemployment benefits. Mr. Lucky signed a lease for an apartment in Florida with CR Properties in March 2010 that would last until April 2011. Mr. Lucky discovered that the complex had poor security. Because the management did not intend to remedy the security issues, Mr. Lucky paid to terminate his lease and signed a new 12-month lease beginning in August 2010, with R&M Properties in Florida. Mr. Lucky subsequently received an offer for permanent employment from Simba Corporation. Mr. Lucky reported $5,000 in gross receipts on his 2010 return as self-employment income. He also claimed a deduction for $24,000 in rent expense against that income on the Schedule C attached to his 2010 return, $11,000 of which was related to his apartment in Florida. Mr. Lucky produced a copy of the apartment's floor plan and denoted the areas that he claimed to have used exclusively for business purposes. The plan indicated that Mr. Lucky used 53% of his apartmentthe entire entry area, dining area, living area, and deckexclusively for business purposes. The apartment's layout required Mr. Lucky to pass through these areas to enter the apartment itself, the bedroom, the bathroom, and the kitchen. Mr. Lucky contends that he meets clients in his apartment, but does not have any evidence, other than his word, to back up this claim.