Court of Appeals for the Sixth Circuit May 13, 1981, 79-3708 (Pleas Jones and Marie Jones, and James P. Stephenson and Betty P. Stephenson v. United States)

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PER CURIAM.

Two justices of Kentucky’s highest court appeal from denial by the U. S. District Court for the Eastern District of Kentucky of any deduction for travel and expenses involved in their claim that they were required to maintain two homes and work stations in the tax year 1974.