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JONES v. UNITED STATES

No. 79-3708.

648 F.2d 1081 (1981)

Pleas JONES and Marie Jones, and James P. Stephenson and Betty P. Stephenson, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided May 13, 1981.

Attorney(s) appearing for the Case

Earl T. Osborne, Osborne, Deatherage & Fletcher, Paducah, Ky., for plaintiffs-appellants.

Patrick Molloy, U. S. Atty., Lexington, Ky., M. Carr Ferguson, Gilbert E. Andrews, Grant W. Wiprud, Tax Division — Dept. of Justice, Washington, D. C., Kristina E. Harrigan, for defendant-appellee.

Before EDWARDS, Chief Judge, ENGEL and MERRITT, Circuit Judges.

PER CURIAM.

Two justices of Kentucky's highest court appeal from denial by the U. S. District Court for the Eastern District of Kentucky of any deduction for travel and expenses involved in their claim that they were required to maintain two homes and work stations in the tax year 1974. The appellants assert that the Constitution of the State of Kentucky and Kentucky laws require them to be elected from specifically described...

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