Tax court denied travel expense deduction for UN peacekeeper due to lack of permanent residence abroad.

The Administrative Court dismissed the taxpayer's request to deduct travel expenses incurred while serving in UN peacekeeping forces in Lebanon. The taxpayer, living in Finland in a childless cohabitation, argued that costs for trips to his Finnish home should be deductible, but the lower courts rejected them as non-deductible living expenses. The court upheld this decision, ruling that without permanent residence abroad, the expenses do not qualify for tax deduction under the Income Tax Act.