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MONTGOMERY v. C. I. R.

No. 75-2118.

532 F.2d 1088 (1976)

George MONTGOMERY and J. W. Montgomery, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided April 7, 1976.

Attorney(s) appearing for the Case

Richard A. Young, Gluski, Young & Randall, Dearborn Heights, Mich., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Gilbert Andrews, Gary R. Allen, Carolyn R. Just, Tax Div., Dept. of Justice, Washington, D.C., Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D.C., for respondent-appellee.

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

PHILLIPS, Chief Judge.

The question presented in this appeal is whether the taxpayer, a member of the Michigan House of Representatives representing a district in the city of Detroit, was "away from home" within the meaning of § 162(a)(2) of the Internal Revenue Code of 1954 while attending legislative sessions in Lansing, Michigan. In an opinion reported at 64 T.C. 175 (1975), the Tax Court held that the taxpayer's "home" for...

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