BURNS v. GRAY

No. 14167.

287 F.2d 698 (1961)

Carroll E. BURNS and Gladys Burns, Appellants, v. William M. GRAY, District Director of Internal Revenue, Appellee.

United States Court of Appeals Sixth Circuit.

March 10, 1961.


Attorney(s) appearing for the Case

James T. Carey, Louisville, Ky., for appellants.

Carolyn R. Just, Dept. of Justice, Washington, D. C. (Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott and Joseph Kovner, Attys., Dept. of Justice, Washington, D. C., and William B. Jones, U. S. Atty., Louisville, Ky., on the brief), for appellees.

Before McALLISTER, Chief Judge, SIMONS, Senior Circuit Judge, and O'SULLIVAN, Circuit Judge.


McALLISTER, Chief Judge.

The issue in this case is whether appellant taxpayer, Carroll E. Burns, in carrying out the duties of his employment, was entitled to a deduction from income tax, for traveling expenses while away from his home at Williamstown, Kentucky, under the relevant provisions of the Internal Revenue Code. Although Burns and his wife are complainants, the determination of the case depends upon Burns's rights therein. The District Court held that he...

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