Hanover Insurance Co. v. Travelers Indemnity Co‪.‬

The question involved in this appeal is concerned with deductions claimed by Leo C. Cockrell (hereinafter called petitioner) as "traveling expense * * * while away from home" under Section 162(a) (2), I.R.C. 1954 (26 U.S.C.A. § 162(a) (2)). The facts relating to that question are not in dispute - they are set forth at length in the Tax Courts opinion reported at 38 T.C. 470. Consequently we only state background facts sufficient to pinpoint the issue.