Court of Appeals for the Fifth Circuit October 5, 1971, 71-1623 (Earl Curtis v. Commissioner of Internal Revenue)

WISDOM, Circuit Judge:

This appeal presents the question whether the Tax Court correctly found that the taxpayer’s home was in Dolton, Illinois, in the vicinity of his employment. If so, his living expenses in that area are not deductible as expenses paid while in the pursuit of a trade or business under Section 162 of the Internal Revenue Code.