Kenneth D. England and Connie J. England v. United States

KILEY, Circuit Judge.

This appeal by the Government from a judgment for a refund to plaintiffs 1 of income tax poses the issue whether England, taxpayer, must include in his gross income for 1960 an amount which he was reimbursed by his employer for certain expenses incurred, prior to gaining possession of new permanent quarters, incidental to a transfer to a new post in the employer’s interest; or alternatively, whether such amount, if includible in gross income, is a deductible travel or business expense. We think the district court erred in deciding this issue in favor of England.

The facts…