C. I. R. v. BAGLEY

No. 6812.

374 F.2d 204 (1967)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. William A. BAGLEY, Respondent.

United States Court of Appeals First Circuit.

Decided March 15, 1967.

Rehearing Denied April 5, 1967.


Attorney(s) appearing for the Case

Edward Lee Rogers, Atty., Dept. of Justice, with whom Mitchell Rogovin, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., were on brief, for petitioner.

Arthur E. Bean, Jr., Manchester, N. H., for respondent.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.


ALDRICH, Chief Judge.

Taxpayer, a consulting engineer, maintained his office at his home in Milford, New Hampshire. During the taxable years 1960 and 1961 he was employed from time to time by various power companies in the New England area on a per diem basis. On many of these days he left home early, ate breakfast on the way, ate lunch at work, and stopped to dine on the drive back. His employers' places of business were from thirty to seventy-five miles distant...

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