Dennis M. v. Commissioner

Each of the three cases before this court is an appeal by the Commissioner of Internal Revenue from a decision of the Tax Court in which the court sustained certain deductions taken by the respective taxpayers for the tax years 1973 and/or 1974. In general, each case involves a construction worker who accepted employment at a site away from his place of personal residence. The taxpayers lived near their places of employment during the week and ate their meals there, and then traveled to their personal residences for the weekend. There was no definite agreement as to the length of employment,…