Court of Appeals for the Seventh Circuit November 1, 1972, 71-1662, 71-1663 (John J. Tyne, Jr. v. Commissioner of Internal Revenue)

PER CURIAM.

This case, involving the question of whether the taxpayer could deduct in the years 1957, 1958 and 1960 as an ordinary and necessary business expense under Section 162 of the Internal Revenue Code of 1954, the cost of transporting his trade tools in his automobile to his place of employment, is on appeal to this court for the third time.