Donald W. Fausner and Anita C. Fausner v. Commissioner of Internal Revenue

Donald W. Fausner, a commercial airline pilot employed by American Airlines, regularly traveled by private automobile from his home to his place of employment and back again, a round trip distance of approximately eighty-four miles. When Fausner traveled to or from a flight assignment he carried a forty pound flight-kit bag (containing flight manuals, maps, charts, etc.) and a twenty pound overnight bag (containing personal items and clothing). The record shows that it was a practical necessity that the bags be transported to and from each job assignment. The record further indicates that…