Charles J. Jenkins and Anna v. Jenkins v. Commissioner of Internal Revenue

The dispositive issue presented by this appeal is whether taxpayer, Charles J. Jenkins, who lived in St. Louis, Missouri, is entitled to a deduction under 26 U.S. C.A. § 162(a) (2) for expenses incurred at Springfield, Illinois, for travel, meals and lodging while he was performing services at Springfield during the taxable years 1958, 1959 and 1960 as deputy president of the Brotherhood of Railroad Trainmen. During each of such years and the preceding three years, taxpayer was in Springfield from 227 to 305 days. He performed no duty for his employer in St. Louis.

The Tax Court upheld the…