Sanders v. Commissioner Of Internal Revenue

439 F.2d 296 Raymond A. SANDERS and Vadna M. Sanders, Raymond Degn, Kevin O. Blackwell and Geraldine M. Blackwell, Paul J. Lowery and Virginia Lowery, Charles G. Boyd, Jr., and Mary A. Boyd, Frank J. Barry and Dorothy A. Barry, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 25236. United States Court of Appeals, Ninth Circuit. March 3, 1971. Gordon S. Gilman, Atty., Dept. of Justice (argued), Johnnie Walters, Asst. Atty. Gen., K. Martin Worthy, Chief Counsel, Washington, D. C., for appellee. George Bouchard (argued), Laguna Hills, Cal., for appellants. Before CHAMBERS, CARTER and WRIGHT, Circuit Judges. JAMES M. CARTER, Circuit Judge. 1 Taxpayers appeal from the decision of the Tax Court 1 upholding the Commissioner's determination that their automobile expenses are commuting expenses which are not deductible under § 162 of the Internal Revenue Code of 1954. Their appeal raises the issue of whether taxpayers who commute by automobile between their residences and permanent places of employment are entitled to deduct, under § 162, automobile expenses attributable to travel between their work-sites and the closest habitable communities. We agree with the…