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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)
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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