HAMMOND v. COMMISSIONER OF INTERNAL REVENUE

No. 14758.

213 F.2d 43 (1954)

HAMMOND v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

May 11, 1954.


Attorney(s) appearing for the Case

J. Barnwell Phelps, New Orleans, La., for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. Atty. Gen., Walter Akerman, Jr., Asst. Atty. Gen., Kenneth W. Gemmill, Asst. Chief Counsel Int. Rev., Charles E. Lowery, Sp. Atty. Int. Rev., Washington, D. C., Melva M. Graney, Sp. Asst. Atty. Gen., Hilbert P. Zarky, Sp. Asst. Atty. Gen., for respondent.

Before HUTCHESON, Chief Judge, and HOLMES and BORAH, Circuit Judges.


HUTCHESON, Chief Judge.

This appeal is from a decision of the Tax Court,1 disallowing taxpayer's claim to a deduction, under Sec. 23(a) (1) (A), I.R.C., 26 U.S.C.A. § 23(a) (1) (A), of money expended for food and lodging in Baton Rouge, Louisiana, where he went weekly from New Orleans, his home, to work for the State Highway Department. Struggling manfully to free his case from the rule of...

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