George Riscalla and Marjorie A. Riscalla, Petitioners, v. Commissioner of Internal Revenue, Respondent, 337 F.2d 859 (5th Cir. 1964)

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U.S. Court of Appeals for the Fifth Circuit - 337 F.2d 859 (5th Cir. 1964) November 9, 1964

On Petition for Review of the Decisions of the Tax Court of the United States (District of Florida).

Hugh F. Culverhouse, James E. Miller, Jacksonville, Fla., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Carolyn R. Just, Lee A. Jackson, Dept. of Justice, R. P. Hertzog, Acting Chief Counsel, IRS, Glen E. Hardy, Robert N. Anderson, Dept. of Justice, Washington, D. C., for respondent.

Before TUTTLE, Chief Judge, and JONES and GEWIN, Circuit Judges.


The Tax Court held that a per diem allowance to the appellant taxpayer was taxable income. It was also held that proof was insufficient to sustain a deduction for jobsite transportation expense. The Tax Court's determination was correct on both issues. Its decision is