FORD v. COMMISSIONER OF INTERNAL REVENUE

No. 7030.

227 F.2d 297 (1955)

Herman C. FORD and Nellie Ford, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided November 3, 1955.


Attorney(s) appearing for the Case

Arnold Schlossberg, Roanoke, Va., for petitioners.

Kenneth E. Levin, Atty., Department of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Attys., Department of Justice, Washington, D. C., on brief), for respondent.

Daniel R. Dixon, Raleigh, N. C., on brief for United Association of Journeymen and Apprentices of the Plumbing and Pipe Fitting Industry of The United States and Canada as amicus curiae.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


PER CURIAM.

This is a petition to review a decision of the Tax Court which denied taxpayers Ford and wife, who filed a joint return, the right to deduct living and travel expenses of Ford for the tax years 1949 and 1950. Ford, who is a superintendent for the Rust Company, has a home in Roanoke, Virginia. The Rust Company obtained a contract to construct a sewage disposal plant and do other work for the American Viscose Company at Front Royal, Virginia; and Ford worked...

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