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BABEAUX v. C.I.R.

Nos. 78-1015, 78-1018 and 78-1019.

601 F.2d 730 (1979)

Dennis M. and Linda BABEAUX, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. Ira L. PATRICK and Maisie S. Patrick, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. James Marion WALDROP, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided July 12, 1979.

Attorney(s) appearing for the Case

James A. Riedy, Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Richard Farber, Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellant.

James M. Waldrop, pro se.

Mark Maland, Elizabeth City, N. C., for appellees.

Robert J. Jones, Washington, D. C. (Paul S. Berger, Thomas C. Spring, Arnold & Porter, Washington, D. C., on brief), for amicus curiae Building and Construction Trades Department, AFL-CIO.

Before RUSSELL and PHILLIPS, Circuit Judges, and EDWARD DUMBAULD, Senior United States District Judge for the Western District of Pennsylvania, sitting by designation.

PER CURIAM:

Each of the three cases before this court is an appeal by the Commissioner of Internal Revenue from a decision of the Tax Court in which the court sustained certain deductions taken by the respective taxpayers for the tax years 1973 and/or 1974. In general, each case involves a construction worker who accepted employment at a site away from his place of personal residence. The taxpayers lived near their places of employment during the week and ate their...

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