BRANDL v. C. I. R.

No. 74-2249.

513 F.2d 697 (1975)

Ludwig H. BRANDL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee,

United States Court of Appeals, Sixth Circuit.

April 22, 1975.


Attorney(s) appearing for the Case

John H. Burson, Shumaker, Loop & Kendrick, Toledo, Ohio, for appellant.

Gilbert E. Andrews, Scott P. Crampton, Richard Farber, Asst. Atty. Gen., Tax Div., Dept. of Justice, Daniel F. Ross, Washington, D. C., Robert T. Duffy, Hyattsville, Md., Meade Whitaker, Chief Counsel, I. R. S., Washington, D. C., for appellee.

Before PHILLIPS, Chief Judge, and MILLER and ENGEL, Circuit Judges.


WILLIAM E. MILLER, Circuit Judge.

This is a taxpayer's appeal from an adverse decision of the Tax Court that the taxpayer was not entitled to an income tax deduction for travel expenses incurred during the year 1969 while away from home on business. The taxpayer, it was held, had no "home" within the meaning of the statute during the tax year.

Ludwig Brandl, the taxpayer, is an unmarried Canadian citizen of German birth who moved to the United States in 1967...

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