ANDREWS v. COMMISSIONER OF INTERNAL REVENUE

No. 6024.

179 F.2d 502 (1950)

ANDREWS v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided January 28, 1950.


Attorney(s) appearing for the Case

Charles T. Andrews, pro se.

Francis W. Sams, Special Assistant to the Attorney General, (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack and Lee A. Jackson, Special Assistants to the Attorney General, on the brief), for respondent.

Before SOPER and DOBIE, Circuit Judges, and WARLICK, District Judge.


SOPER, Circuit Judge.

This case raises the question whether the taxpayer, who maintained a home for his family in Belmont, Massachusetts, but was a full time employee during the taxable year of the United States Government at Washington, D. C. for the duration of the war, is entitled to deduct living expenses in Washington from his income during the taxable year as ordinary and necessary expenses of his business under Section 23 (a) of the Internal Revenue Code, 26...

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