U.S. Supreme Court
Fausner v. Commissioner, 413 U.S. 838 (1973)
Fausner v. Commissioner
Decided June 25, 1973
413 U.S. 838
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.