James Lawton Robertson and Lillian Janette Humber Robertson - Page 12

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          commuting expenses between dual residences and provided an                  
          exception to the general rule denying deductibility of these                
          expenses.1  In United States v. Le Blanc, 278 F.2d 571 (5th Cir.            
          1960), the Court of Appeals held that where a Louisiana Supreme             
          Court Justice (Justice Le Blanc) was required by the State                  
          constitution to maintain his district residence during his term in          
          office, he was allowed to deduct the rental expenses of an                  
          apartment in New Orleans during his attendance on the court in the          
          latter city.    Justice  Le  Blanc's  district  residence  was              
          approximately 75 miles from New Orleans, and after his work on the          
          court was completed each week, he returned to his home district for         
          the weekend.  Id. at 573.  The State constitution required the              
          Justices to maintain residency in their district for the 2 years            
          prior to election and provided for the immediate vacating of the            

               1    The U.S. Court of Appeals for the Fourth Circuit has              
          also addressed this issue.  In Barnhill v. Commissioner, 148 F.2d           
          913 (4th Cir. 1945), the Court of Appeals held that a North                 
          Carolina Supreme Court Justice who maintained his district                  
          residence while attending court sessions in the State capital               
          could not deduct his travel expenses.  The Justice involved in              
          that case maintained his district residence as a matter of                  
          personal choice while serving on the court.  Id. at 914.  His               
          presence was required in the State capital while the court was in           
          session, but not otherwise.  Id.                                            
               The Court of Appeals for the Fifth Circuit has distinguished           
          Barnhill v. Commissioner, supra, from United States v. Le Blanc,            
          278 F.2d 571 (5th Cir. 1960), on the basis that in the latter,              
          the State required the Justices to maintain their district                  
          residences.  Ireland v. United States, 621 F.2d 731, 735 (5th               
          Cir. 1980); Steinhort v. Commissioner, 335 F.2d 496, 503 (5th               
          Cir. 1964), affg. and remanding T.C. Memo. 1962-233.                        

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