George D. Patterson, District Director of Internal Revenue v. J. C. Thomas and Martha Thomas

RIVES, Circuit Judge.

The District Director appeals from a determination by the district court1 that amounts paid by the taxpayer’s employer to a hotel and a travel agency for accommodations, meals, and a sight-seeing trip for the taxpayer and his wife did not constitute gross income to the taxpayer; or, if they did, then such amounts, together with expenditures for which the taxpayer was reimbursed by his employer, were deductible by the taxpayer as ordinary and necessary business expenses.

The taxpayer, J. C. Thomas, was employed during the relevant period as a field representative of the…