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laws unless otherwise expressly provided for by Congress. Burnet
v. Harmel, 287 U.S. 103, 110 (1932). Even public policy designed
to encourage the recall of Federal judges cannot control the
operation of the Federal tax laws where the judges are not required
by law to maintain two different residences. Putnam v. United
States, 32 F.3d 911 (5th Cir. 1994). The relief petitioner seeks
should be sought from Congress, not from the courts. See
Montgomery v. Commissioner, 532 F.2d 1088, 1091 (6th Cir. 1976),
affg. 64 T.C. 175 (1975).
We have considered all of petitioner's other arguments and
find them to be without merit. Thus, we hold that petitioner's
travel, lodging, and meal expenses incurred due to his attendance
at the Mississippi Supreme Court sessions in Jackson are
nondeductible expenses under section 262. See Fausner v.
Commissioner, 413 U.S. 838 (1973); Commissioner v. Flowers, 326
U.S. 465 (1946). Consequently, those expenses reimbursed by the
State of Mississippi are includable in income, Putnam v. United
States, supra at 920; sec. 1.62-2(c)(5), Income Tax Regs., and
those expenses not reimbursed by the State are not deductible, sec.
162(a)(2).
To reflect the foregoing and the concessions of the parties,
Decision will be entered
under Rule 155.
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