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judge is away from home in the pursuit of trade or business."
Thus, petitioner contends that economic, political, and other
practical necessities may also suffice to establish the fact that
a taxpayer is away from home.
Petitioner and other present and former Mississippi Supreme
Court Justices testified regarding the political and practical
necessity of maintaining a high profile in their respective
districts while serving on the court. They also testified
regarding the State's public policy of encouraging such a profile
through the passage of section 25-3-41 of the Mississippi Code,
which provides for reimbursement of travel, lodging, and meal
expenses of State employees who are required to travel in the
performance of their official duties. Miss. Code Ann. sec. 25-3-
41.
This case is appealable to the Court of Appeals for the Fifth
Circuit, and consequently we are bound by its decisions. Golsen v.
Commissioner, 54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir.
1971). Nothing in United States v. Le Blanc, supra, permits us to
conclude that political, economic, or practical necessities can be
a basis for permitting the deduction of travel expenses between a
residence and a principal place of business. See Ireland v. United
States, 621 F.2d 731, 735 (5th Cir. 1980); Steinhort v.
Commissioner, 335 F.2d 496, 503 (5th Cir. 1964). A State's public
policy to the contrary cannot control the operation of Federal tax
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