Frank and Mary SCOTTEN, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
March 7, 1968.
March 7, 1968.
Attorney(s) appearing for the Case
Towner Leeper, El Paso, Tex., for appellant.
Lester R. Uretz, Chief Counsel, IRS, Christopher J. Ray, Atty., IRS, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, on brief, Deene R. Goodlaw, Edward L. Rogers, Attys., Dept. of Justice, Washington, D. C., for appellee.
Before COLEMAN, AINSWORTH and DYER, Circuit Judges.
United States Court of Appeals Fifth Circuit.
PER CURIAM:
Taxpayer,1 a travelling salesman and consultant, contending that his home was in El Paso, Texas,2 deducted the unreimbursed living expenses he incurred when not in El Paso as "traveling expenses * * * while away from home in the pursuit of a trade or business * * *." under 26 U.S.C.A. § 162(a) (2). The Tax Court found that under the facts and circumstances of this case, taxpayer had no "home...
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