SMITH v. WARREN

No. 22032.

388 F.2d 671 (1968)

F. E. SMITH and V. K. Smith, Appellants, v. Neal S. WARREN, District Director of Internal Revenue Service, Appellee.

United States Court of Appeals Ninth Circuit.

January 19, 1968.


Attorney(s) appearing for the Case

John Ranquet (argued), Seattle, Wash., for appellants.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Edward Lee Rogers (argued), Attys., Dept. of Justice, Washington, D. C., Eugene Cushing, U. S. Atty., Albert E. Stephan, Asst. U. S. Atty., Seattle, Wash., for appellee.

Before HAMLEY, JERTBERG, and BROWNING, Circuit Judges.


PER CURIAM:

Appellant* pilots ships in the Puget Sound area, including Seattle and various other ports located from one hundred miles north to sixty miles south of that city. He used his personal automobile in traveling between his residence and the waterfronts of these ports to undertake pilotage assignments and to return to his home from such assignments. He contends that the costs of all such transportation were ordinary and necessary...

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