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WILLIAMS v. PATTERSON

No. 18371.

286 F.2d 333 (1961)

F. M. WILLIAMS, Appellant, v. George D. PATTERSON, District Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

January 12, 1961.

Attorney(s) appearing for the Case

Erle Pettus, Jr., Al G. Rives, Birmingham, Ala., for appellant; Rives, Peterson, Pettus & Conway, Birmingham, Ala., of counsel.

James P. Turner, Lee A. Jackson, Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., William L. Longshore, U. S. Atty., Birmingham, Ala., Meyer Rothwacks, Arthur I. Gould, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before RIVES, BROWN and WISDOM, Circuit Judges.

WISDOM, Circuit Judge.

The controversy between the taxpayer and the District Director of Internal Revenue is over the disallowance of a railroad conductor's income tax deduction of expenditures for lodging, meals, and tips as "traveling expenses" during six-hour layovers "away from home" on regular trips, each trip requiring an absence from his home terminal of about sixteen hours. Similar controversies have been the subject of decisions by the Tax Court but, as far...

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