HAM v. UNITED STATES

No. 18591.

408 F.2d 671 (1969)

Walter HAM, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

March 21, 1969.


Attorney(s) appearing for the Case

Robert S. Brown, Cincinnati, Ohio, Brant & Hild, by Joseph A. Brant, Cincinnati, Ohio, on brief for appellant.

Stanley Ruby, Department of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks, William A. Friedlander, Attorneys, Department of Justice, Washington, D. C., on brief; Robert M. Draper, U. S. Atty., Cincinnati, Ohio, of counsel, for appellee.

Before WEICK, Chief Judge, and CELEBREZZE and PECK, Circuit Judges.


PER CURIAM.

The only question in this appeal is whether taxpayer, a pipefitter, who lived in Amelia, Clermont County, Ohio, is entitled to a deduction under Section 162 (a) (2) of the Internal Revenue Code of 1954, for expenses incurred for lodging, meals and travel, in 1961, when he was employed in construction work in Lexington, Kentucky.

His employer's place of business was Cincinnati, Ohio, where taxpayer was...

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