Andrews v. Commissioner of Internal Revenue

SOPER, Circuit Judge.

This case raises the question whether the taxpayer, who maintained a home for his family in Belmont, Massachusetts, but was a full time employee during the taxable year of the United States Government at Washington, D. C. for the duration of the war, is entitled to deduct living expenses in Washington from his income during the taxable year as ordinary and necessary expenses of his business under Section 23 (a) of the Internal Revenue Code, 26 U.S. C. A. § 23(a).

Charles T. Andrews, the taxpayer, for some years prior to 1941, was an instructor in economics in the Boston…