James Lawton Robertson and Lillian Janette Humber Robertson - Page 15

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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-           
               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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