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PILCHER v. C. I. R.

No. 79-2147.

651 F.2d 717 (1981)

Gary Durwood PILCHER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided June 10, 1981.

Attorney(s) appearing for the Case

Grant M. Prisbrey, Salt Lake City, Utah, for petitioner-appellant.

R. Russell Mather, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Richard Farber, and Melvin E. Clark, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief), for respondent-appellee.

Before SETH, Chief Judge, and HOLLOWAY and LOGAN, Circuit Judges.

PER CURIAM.

Gary Durwood Pilcher appeals from a decision of the United States Tax Court denying him deductions for expenses incurred in commuting between his residence and place of employment for the years 1974 and 1975. The issue on appeal is whether these expenses are deductible as ordinary trade or business expenses or temporary employment expenses under section 162(a)(2) of the Internal Revenue Code.

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