ORR, Circuit Judge:
The question presented on this appeal is whether appellee was "away from home" within the meaning of § 162(a) (2), Internal Revenue Code of 1954, while he was living with his family in a trailer house at his principal place of employment during the tax years 1957 and 1958. The trial court decided that he was, and allowed a deduction of traveling expenses. We reach an opposite conclusion.
The statutes involved read:
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