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JAMES v. UNITED STATES

No. 17069.

308 F.2d 204 (1962)

George Harvey JAMES, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

September 21, 1962.

Attorney(s) appearing for the Case

Bancroft, Avery & McAlister, and Alan D. Bonapart, San Francisco, Cal., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Alec A. Pandaleon, and Earl Silbert, Attys., Dept. of Justice, Washington, D. C., and John W. Bonner, U. S. Atty., Reno, Nev., for appellee.

Before HAMLIN and BROWNING, Circuit Judges, and JAMESON, District Judge.

BROWNING, Circuit Judge.

Appellant is a traveling salesman. He sells clothing to two hundred accounts in nine western states on a commission basis for six manufacturers. In computing his 1953 personal income tax he deducted all money spent for hotel rooms, meals, and tips while away from Reno, Nevada. He contended that these were "traveling expenses (including the entire amount expended for meals and lodging) while away from home in pursuit of a trade or business...

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