David Wilbert v. CIR

In the United States Court of Appeals For the Seventh Circuit No. 08-2169 D AVID A. W ILBERT, Petitioner-Appellant, v. C OMMISSIONER OF INTERNAL R EVENUE, Respondent-Appellee. Appeal from the United States Tax Court. No. 29172-05—Diane L. Kroupa, Judge. A RGUED D ECEMBER 10, 2008—D ECIDED JANUARY 21, 2009 Before P OSNER, K ANNE, and R OVNER, Circuit Judges. P OSNER, Circuit Judge. The question presented by this appeal is whether an employee who uses “bumping” rights to avoid or postpone losing his job can deduct the living expenses that he incurs when he finds himself working far from home as…