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MONTGOMERY v. C.I.R.

No. 19680.

428 F.2d 243 (1970)

Morris C. MONTGOMERY and Frances W. Montgomery, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

June 19, 1970.

Attorney(s) appearing for the Case

Carolyn R. Just, Department of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, William A. Friedlander, Attys., Department of Justice, Washington, D. C., on the brief, for appellant.

William R. Bagby, Lexington, Ky., for appellees.

Before CELEBREZZE and PECK, Circuit Judges and O'SULLIVAN, Senior Circuit Judge.

CELEBREZZE, Circuit Judge.

This is an appeal from a judgment of the Tax Court of the United States by the Commissioner of Internal Revenue [hereinafter "Commissioner"] against Morris C. Montgomery [hereinafter "Taxpayer"] and his wife, who had filed a joint return for the taxable year 1961. The Tax Court held, four judges dissenting, that the cost of meals and lodging of the Taxpayer and his wife, while en route from their...

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