Bell v. United States

This case comes before the court on review of the trial judge’s recommended opinion and findings of fact. This is an income tax refund suit in which plaintiff1 claims that he was improperly denied deductions for traveling expenses under 26 U.S.C. § 162(a)(2). The trial judge found that plaintiff was not entitled to recover because the expenses had not been incurred while away from home nor in pursuit of a trade or business.2 After careful consideration of oral argument, the briefs and other papers before us, we conclude that the trial judge’s result was correct and affirm it solely on the…