James Lawton Robertson and Lillian Janette Humber Robertson - Page 16

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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.         
               To reflect the foregoing and the concessions of the parties,           

                                                   Decision will be entered           
                                             under Rule 155.                          

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