James Lawton Robertson and Lillian Janette Humber Robertson - Page 8

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          at the Mississippi Supreme Court in Jackson are includable in               
          petitioners' income for 1990, 1991, and 1992.  In addition, we must         
          decide whether any unreimbursed travel, lodging, and meal expenses          
          for petitioner's attendance in Jackson are deductible from                  
          petitioners' income for the years in issue.                                 
               Petitioner asserts that his tax home was Oxford, Mississippi,          
          and therefore his travel to Jackson for court hearings was travel           
          "away from home".  Alternatively, petitioner contends that even if          
          it is determined that his tax home was Jackson, he still can                
          exclude the travel reimbursement and deduct unreimbursed travel             
          expenses because he was required to reside in Oxford to fulfill his         
          duties as a Mississippi Supreme Court Justice.  Respondent counters         
          that petitioner's tax home was Jackson, not Oxford, and that                
          Mississippi law did not require petitioner to reside in Oxford.             
          For the reasons that follow, we agree with respondent.                      
               Gross income means all income from whatever source derived.            
          Sec. 61;  sec. 1.61-1(a), Income Tax Regs.; see also Commissioner           
          v. Glenshaw Glass Co., 348 U.S. 426 (1955).  Gross income does not          
          include the amount of reimbursed trade or business expenses of              
          employees that qualify under an accountable plan.  Sec. 62; sec.            
          1.62-2(c)(2), (4), Income Tax Regs.  An accountable plan is one in          
          which (1) the reimbursed expenses would otherwise be allowable as           
          a deduction to the employee under part VI of subchapter B of the            
          Internal Revenue Code (secs. 161-196), (2) the reimbursed expenses          

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