Transport Labor v. CIR

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 05-3827 ___________ Transport Labor Contract/Leasing, * Inc. & Subsidiaries, * * Appellant, * * Appeal from the v. * United States Tax Court. * Commissioner of Internal Revenue, * * Appellee. * ___________ Submitted: May 18, 2006 Filed: August 23, 2006 ___________ Before LOKEN, Chief Judge, JOHN R. GIBSON and COLLOTON, Circuit Judges. ___________ LOKEN, Chief Judge. The Internal Revenue Code allows an employer to deduct the cost of employee travel expenses (unless treated as income to the employee), provided the employer…