CURTIS v. C. I. R.

No. 71-1623 Summary Calendar.

449 F.2d 225 (1971)

Earl CURTIS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fifth Circuit.

October 5, 1971.


Attorney(s) appearing for the Case

Earl Curtis, pro se.

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, K. Martin Worthy, Chief Counsel, Edward D. Robertson, Atty., I. R. S., Gilbert E. Andrews, Acting Atty., Elmer J. Kelsey, Charles E. Anderson, Attys., Dept. of Justice, Tax Div., Washington, D. C., for appellee.

Before WISDOM, COLEMAN, and SIMPSON, Circuit Judges.


WISDOM, Circuit Judge:

This appeal presents the question whether the Tax Court correctly found that the taxpayer's home was in Dolton, Illinois, in the vicinity of his employment. If so, his living expenses in that area are not deductible as expenses paid while in the pursuit of a trade or business under Section 162 of the Internal Revenue Code. The taxpayer asserts that his home was in Kerrville, Texas, where he and his wife owned a house and where his wife lived...

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