Carroll E. Burns and Gladys Burns v. William M. Gray, District Director of Internal Revenue

McALLISTER, Chief Judge.

The issue in this case is whether appellant taxpayer, Carroll E. Burns, in carrying out the duties of his employment, was entitled to a deduction from income tax, for traveling expenses while away from his home at Williamstown, Kentucky, under the relevant provisions of the Internal Revenue Code. Although Burns and his wife are complainants, the determination of the case depends upon Burns’s rights therein. The District Court held that he was not entitled to the claimed deduction, and, from such decision, Burns appeals.

The background of the case is as follows: Burns, a…