COKER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 634, 825, Dockets 72-2309, 73-1011.

480 F.2d 146 (1973)

Frank W. COKER and Regina Coker, Petitioners-Appellants and Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee and Cross-Appellant.

United States Court of Appeals, Second Circuit.

Decided May 14, 1973.


Attorney(s) appearing for the Case

Thomas J. Carley, Rockville Centre, N. Y., for petitioners-appellants and cross-appellees.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Thomas L. Stapleton, David English Carmack, Attys. Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee and cross-appellant.

Before CLARK, Associate Justice, and WATERMAN and FEINBERG, Circuit Judges.


PER CURIAM.

This case involves a claimed deficiency in Mr. and Mrs. Frank Coker's joint federal income tax for the calendar year 1966 occasioned by their deduction of Mr. Coker's commuting expenses to and from his job site. Appellant Coker (husband) was a carpenter shop steward who performed carpentry work on the job site as time permitted. His duties necessitated the ready availability of his carpenter tools, and he therefore always carried an assortment of tools...

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