Rosenspan v. United States

438 F.2d 905 (1972) cert denied 404 U.S. 864m 92 S.Ct. 54 (1971)

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Rosenspan v. United States

United States Court of Appeals for the Second Circuit
438 F.2d 905 (1972) cert denied 404 U.S. 864m 92 S.Ct. 54 (1971)

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Facts

Robert Rosenspan (plaintiff) was a traveling jewelry salesman. In 1962 and 1964, he was employed by New York City jewelers. He traveled throughout the Midwest 300 days a year and did not maintain a permanent residence. Rosenspan sought to deduct his expenses for meals and lodging while traveling. The Commissioner (defendant) disallowed the deduction. Rosenspan sued for a refund in the District Court for the Eastern District of New York. The District Court dismissed the complaint.

Rule of Law

Issue

Holding and Reasoning (Friendly, J.)

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