Court of Appeals for the Sixth Circuit April 7, 1976, 75-2118 (George Montgomery and J. W. Montgomery v. Commissioner of Internal Revenue)

PHILLIPS, Chief Judge.

The question presented in this appeal is whether the taxpayer, a member of the Michigan House of Representatives representing a district in the city of Detroit, was “away from home” within the meaning of § 162(a)(2) of the Internal Revenue Code of 1954 while attending legislative sessions in Lansing, Michigan. In an opinion reported at 64 T.C.