Edward M. Dahood, Jr., Wilfred and Diane Masse, George H. And Alice A. Senecal, Edward J. Young v. United States

COWEN, Senior Circuit Judge.

This is an appeal from a judgment of the district court, 585 F.Supp. 93, disallowing federal income tax deductions claimed by plaintiffs for transportation expenses. The judgment was based on a finding that plaintiffs’ employment as construction workers at the Seabrook nuclear power plant in New Hampshire was for an indefinite, rather than a temporary, period. We affirm.

I

Plaintiffs are four ironworkers who have been employed in the ongoing construction of a nuclear power plant in Seabrook, New Hampshire. 1 During the tax years in issue, plaintiffs Edward M. Dahood,…