UNITED STATES v. TAUFERNER

No. 10113.

407 F.2d 243 (1969)

UNITED STATES of America, Appellant, v. Lee W. TAUFERNER and Carolyn E. Tauferner, Appellees.

United States Court of Appeals Tenth Circuit.

February 24, 1969.


Attorney(s) appearing for the Case

Edward Lee Rogers, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Washington, D. C., Lee A. Jackson, Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C. and William T. Thurman, U. S. Atty., of counsel, with him on the brief), for appellant.

Eksayn Anderson, Salt Lake City, Utah, for appellees.

Before LEWIS, HILL, and SETH, Circuit Judges.


SETH, Circuit Judge.

This is an action for refund of income taxes paid on a deficiency assessment for 1961 and 1962. The trial court entered judgment for the taxpayer, and the Government has taken this appeal. The refund claimed by the taxpayer arose from his deduction of the cost of his daily transportation between his residence at Brigham City, Utah, and the Thiokol Chemical Corporation plant where he worked as a contracts administrator. The deductions were made...

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