JENKINS v. C. I. R.

No. 19435.

418 F.2d 1292 (1969)

Charles J. JENKINS and Anna V. Jenkins, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

December 18, 1969.


Attorney(s) appearing for the Case

Roy W. Bergmann, Clayton, Mo., for appellant and filed brief.

Leonard J. Henzke, Jr., Atty., Dept. of Justice, Washington, D. C., for appellee; Johnnie M. Walters, Asst. Atty. Gen., and Attorneys Lee A. Jackson and Edward Lee Rogers, Washington, D. C., were on the brief with Leonard J. Henzke, Washington, D. C.

Before VAN OOSTERHOUT, Chief Judge, and MATTHES and HEANEY, Circuit Judges.


PER CURIAM.

The dispositive issue presented by this appeal is whether taxpayer, Charles J. Jenkins, who lived in St. Louis, Missouri, is entitled to a deduction under 26 U.S. C.A. § 162(a) (2) for expenses incurred at Springfield, Illinois, for travel, meals and lodging while he was performing services at Springfield during the taxable years 1958, 1959 and 1960 as deputy president of the Brotherhood of Railroad Trainmen. During each of such years and the preceding...

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