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SIX v. UNITED STATES

No. 60, Docket 71-1433.

450 F.2d 66 (1971)

Robert F. SIX and Ethel Merman Six, Plaintifffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided October 18, 1971.

Attorney(s) appearing for the Case

Alan Scribner, New York City (Simon Presant and Presant & Presant, New York City, on the brief), for plaintiffs-appellants.

Michael Saltzman, Asst. U. S. Atty. (Whitney North Seymour, Jr., U. S. Atty. and Alan B. Morrison, Asst. U. S. Atty., Southern District of New York, on the brief), for defendant-appellee.

Before LUMBARD, MANSFIELD and OAKES, Circuit Judges.

MANSFIELD, Circuit Judge:

This appeal questions the standard to be applied in deciding whether food and lodging expenses incurred by an actress while in New York for her appearance in a Broadway show are deductible as traveling expenses "while away from home" in the pursuit of her business within the meaning of § 162 of the Internal Revenue Code of 1954, 26 U.S.C. § 162(a)(2). In view of our decision in Rosenspan v. United States, 438 F.2d...

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