STIDGER v. C. I. R.

No. 19630.

355 F.2d 294 (1965)

Howe A. STIDGER and Betty M. Stidger, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

December 27, 1965.


Attorney(s) appearing for the Case

Howe A. Stidger and Betty M. Stidger, in pro. per.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Morton K. Rothschild, Michel Cavanaugh, Dept. of Justice, Washington, D. C., for respondent.

Before MERRILL, BROWNING and ELY, Circuit Judges.


PER CURIAM:1

This is another of those troublesome cases involving the question whether certain travel expenses incurred by a taxpayer were incurred while "away from home" and are deductible for federal income tax purposes under section 162 of the Internal Revenue Code of 1954. At the time the deduction involved here was claimed, section 162 read in pertinent parts:2

"(a) In General — There shall...

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