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PUTNAM v. U.S.

No. 93-4969.

32 F.3d 911 (1994)

Richard J. PUTNAM and Doretha G. Putnam, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

September 8, 1994.

Attorney(s) appearing for the Case

Teresa E. McLaughlin, Charles Bricken, Gary R. Allen, Chief, Thomas J. Clark, Neal I. Fowler, U.S. Dept. of Justice, Tax Div., Washington, DC, for appellant.

Thomas G. Blazier, Edwin K. Hunter, Hunter & Boland, Lake Charles, LA, for appellee.

Kevin M. Forde, Richard J. Prendergast, Chicago, IL, amicus curiae.

Before REYNALDO G. GARZA, DeMOSS and PARKER, Circuit Judges.

DeMOSS, Circuit Judge:

Retired federal judge Richard J. Putnam and his wife Dorethea2 brought this tax refund suit under I.R.C. § 6532(a)(1) after the IRS disallowed their claim for refund of $2,781.00 and $1,320.40 in federal income taxes, plus interest, for the years 1985 and 1986, respectively. The case raises novel tax issues concerning the deductibility of travel and subsistence expenses incurred by a retired federal judge while...

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