SOPER, Circuit Judge.
These cases raise the question whether certain justices of the Supreme Court of North Carolina, in computing their net incomes under the federal income tax law, should be allowed deductions for traveling expenses, including expenses for meals and lodging while away from their homes in attendance upon the business of the court at the state capital in Raleigh.
Maurice Victor Barnhill is the taxpayer in cases No. 5332 and 5333, which relate...
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