The petitioner, a resident of New Jersey, is the vice-president of a large public utility holding corporation whose office is in New York City where the principal offices of the corporation are located. He excluded from his 1951-1953 tax returns income allocable to time which he spent in those years on commuter trains and at his home on evenings and week-ends going over analyses and reports which he did not have time to do during normal office hours. He testified that to...
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