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COCKRELL v. C.I.R.

No. 17195.

321 F.2d 504 (1963)

Leo C. COCKRELL, and Carol P. Cockrell, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

August 19, 1963.

Attorney(s) appearing for the Case

Ellsworth W. Ginsberg, St. Louis, Mo., for petitioners.

Stephen B. Wolfberg, Atty., Dept. of Justice, Washington, D. C., for respondent and Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., on the brief.

Before VOGEL, VAN OOSTERHOUT and RIDGE, Circuit Judges.

RIDGE, Circuit Judge.

The question involved in this appeal is concerned with deductions claimed by Leo C. Cockrell (hereinafter called petitioner) as "traveling expense * * * while `away from home'" under Section 162(a) (2), I.R.C.1954 (26 U.S.C.A. § 162(a) (2)). The facts relating to that question are not in dispute — they are set forth at length in the Tax Court's opinion reported at 38 T.C. 470...

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