JONES v. C. I. R.

No. 30932 Summary Calendar.

444 F.2d 508 (1971)

Lloyd G. JONES and Marilyn A. Jones, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

June 4, 1971.


Attorney(s) appearing for the Case

Lloyd G. Jones, pro se, for petitioners-appellants.

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Daniel B. Rosenbaum, Attys., Tax Div., U. S. Dept. of Justice, K. Martin Worthy, Chief Counsel, Chris J. Ray, Internal Revenue Service, Mary J. McGinn, Atty., Dept. of Justice, Tax Div., Washington, D. C., for respondent-appellee.

Before GEWIN, GOLDBERG and DYER, Circuit Judges.


DYER, Circuit Judge:

Taxpayer1 appeals from the Tax Court's disallowance of claimed deductions for meal and lodging expenses which he incurred during the years 1963 to 1966 inclusive while attending school in Ohio on an incentive fellowship made possible by his employer. He contends that his stay in Ohio was temporary or of short duration. Taxpayer likewise appeals from the disallowance of his claimed deduction for moving expenses in 1963...

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