GROOVER v. COM'R OF INTERNAL REVENUE SERVICE

No. 82-8609. Non-Argument Calendar.

714 F.2d 1103 (1983)

James D. GROOVER and Wanda M. Groover, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

September 16, 1983.


Attorney(s) appearing for the Case

Kenneth W. Gideon, Chief Counsel, I.R.S., Glenn L. Archer, Jr., Atty., Tax Div., U.S. Dept. of Justice, Michael L. Paup, Chief, Appellate Section, Richard Farber, Douglas G. Coulter, Washington, D.C., for defendant-appellee.

Before GODBOLD, Chief Judge, FAY and CLARK, Circuit Judges.


PER CURIAM:

James and Wanda Groover appeal from a decision by the tax court denying deductions of Mr. Groover's expenses for certain meals, lodging and transportation. Mr. Groover incurred these expenses while he was employed at a TVA construction site 210 miles distant from his family's residence in Jonesboro, Georgia. Section 162(a) of the Internal Revenue Code allows deduction of traveling expenses incurred by the taxpayer...

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