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ELLWEIN v. UNITED STATES

Nos. 84-1854, 84-1891.

778 F.2d 506 (1985)

Nester and LaVain M. ELLWEIN, Appellants, v. UNITED STATES of America, Appellee. Nester and LaVain M. ELLWEIN, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided December 5, 1985.

Attorney(s) appearing for the Case

Garry A. Pearson, Grand Forks, N.D., for appellants.

Raymond Hepper, Washington, D.C., for appellee.

Before BRIGHT and HENLEY, Senior Circuit Judges, and ROSS, Circuit Judge.

BRIGHT, Senior Circuit Judge.

Nester Ellwein1 appeals from a decision of the district court2 disallowing deductions claimed as expenses incurred "away from home," under 26 U.S.C. § 162(a)(2) (1982). The court's ruling rested on its finding that Ellwein's tax home for the relevant tax year, 1979, was in Pick City, North Dakota, rather than Lakota, North Dakota...

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