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FAUSNER V. COMMISSIONER, 413 U. S. 838 (1973)

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U.S. Supreme Court

Fausner v. Commissioner, 413 U.S. 838 (1973)

Fausner v. Commissioner

No. 72-1396

Decided June 25, 1973

413 U.S. 838

Syllabus

Airline pilot taxpayer is not entitled under § 262 of the Internal Revenue Code to an exclusion from "personal" expenses for the costs of commuting by car from his home to his place of employment because, by happenstance, he must carry incidentals of his occupation with him.

Certiorari granted; 472 F.2d 561, affirmed.


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