Morris C. Montgomery and Frances W. Montgomery v. Commissioner of Internal Revenue

CELEBREZZE, Circuit Judge.

This is an appeal from a judgment of the Tax Court of the United States by the Commissioner of Internal Revenue [hereinafter “Commissioner”] against Morris C. Montgomery [hereinafter “Taxpayer”] and his wife, who had filed a joint return for the taxable year 1961. The Tax Court held, four judges dissenting, that the cost of meals and lodging of the Taxpayer and his wife, while en route from their home in Lawrenceburg, Kentucky, to Rochester, Minnesota, and return, on trips in 1961 for bona fide medical reasons, is included within the meaning of “transportation”…