Louis R. and Yvonne M. FREDERICK, Appellees,
v.
UNITED STATES of America, Appellant.
United States Court of Appeals, Eighth Circuit.https://leagle.com/images/logo.png
Submitted April 20, 1979.
Decided August 8, 1979.
Attorney(s) appearing for the Case
Anthony Ilardi, Jr., Atty., Appellate Section, Tax Div., U. S. Dept. of Justice, Washington, D. C., for appellant; M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Carlton D. Powell, Attys., Washington, D. C., and James R. Britton, U. S. Atty., Fargo, N. D., on briefs.
Garry A. Pearson, of Pearson & Christensen, Grand Forks, N. D., on brief, for appellees.
Albert R. Hausauer, Special Asst. Atty., State Tax Com'r, Bismarck, N. D., filed brief for amicus curiae, Tax Com'r.
Paul S. Berger, Robert J. Jones and Thomas C. Spring, Bldg. and Const. Trades Dept., AFL-CIO, Washington, D. C., filed brief for amicus curiae, Bldg. & Const. Trades Dept., AFL-CIO.
Before LAY, HEANEY and McMILLIAN, Circuit Judges.
United States Court of Appeals, Eighth Circuit.
HEANEY, Circuit Judge.
The United States appeals from a decision of the District Court allowing Louis R. Frederick1 to deduct the transportation expenses he incurred between his home and his place of work pursuant to § 162(a) of the Internal Revenue Code. It argues that the District Court erred in determining that Frederick's employment was for a temporary rather than an indefinite period. We hold that the District Court's finding...
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