Dennis McCabe v. Commissioner of Internal Revenue

CARDAMONE, Circuit Judge:

The appellant, Dennis McCabe, a police officer employed by the City of New York, was required to carry his service revolver at all times while in the City. To reach his place of employment the most direct route from his home in Suffern, New York is through the State of New Jersey. New Jersey will allow an officer such as petitioner to carry a weapon only by permit. Stating that he could not expect to obtain a New Jersey permit, appellant carried his service revolver on his person and used his own automobile as his mode of transportation to and from work. As a result…