ELLWEIN v. UNITED STATES

Civ. No. A2-81-188.

577 F.Supp. 1368 (1983)

Nester and LaVain M. ELLWEIN, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. North Dakota, Northeastern Division.

December 30, 1983.


Attorney(s) appearing for the Case

Garry Pearson, Pearson & Christensen, Grand Forks, N.D., for plaintiffs.

Lawrence E. Meuwissen, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., Rodney Webb, U.S. Atty., Fargo, N.D., for defendant.


MEMORANDUM AND ORDER

BENSON, Chief Judge.

The Ellweins brought this lawsuit for a refund of income taxes assessed against and paid by them for the year 1979. The first issue presented is whether expenses incurred for transportation, food, and lodging by the husband taxpayer, while working as a boilermaker in the construction of power plants in central North Dakota, are deductible. The taxpayers claim these expenses are deductible under section 162 of the...

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