ANDREWS v. C.I.R.

No. 90-2165.

931 F.2d 132 (1991)

Edward W. and Leona J. ANDREWS, Petitioners, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided April 24, 1991.


Attorney(s) appearing for the Case

Raymond A. Snow and Paul J. Molloy, on brief, Somerville, Mass., for petitioners, appellants.

Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Richard Farber and Christine A. Grant, Tax Div., Dept. of Justice, on brief, for respondent, appellee.

Before CAMPBELL, SELYA and CYR, Circuit Judges.


LEVIN H. CAMPBELL, Circuit Judge.

Edward W. Andrews and his wife, Leona J. Andrews,1 brought this action in the Tax Court for a redetermination of an income tax deficiency that the Commissioner had assessed for the tax year 1984. At issue is Andrews' deduction of travel expenses, including meals and costs associated with maintaining a second home at Lighthouse Point, Florida, as "traveling expenses ... while away from home in the pursuit...

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