Robertson v. Commissioner

W. EUGENE DAVIS, Circuit Judge:

James Lawton Robertson, a former Mississippi Supreme Court justice, and his wife, Lillian Janette Humber Robertson (“the Taxpayers”), appeal from an order of the United States Tax Court finding defi ciencies in income tax due from the Taxpayers for the taxable years 1990, 1991, and 1992. Justice Robertson contends that the Tax Court erred in requiring him to declare as income the amounts that the State of Mississippi reimbursed him for travel, meals, and lodging incurred in attending court sessions in Jackson, Mississippi. More particularly, he contends that the…