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PEURIFOY v. COMMISSIONER

No. 46.

358 U.S. 59 (1958)

79 S.Ct. 104

3 L.Ed.2d 30

PEURIFOY ET AL. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided November 10, 1958.

Attorney(s) appearing for the Case

Daniel R. Dixon argued the cause for petitioners. With him on the brief was Martin F. O'Donoghue.

Earl E. Pollock argued the cause for respondent, pro hac vice, by special leave of Court. With him on the brief were Solicitor General Rankin, Assistant Attorney General Rice, Lee A. Jackson and Melva M. Graney.

PER CURIAM.

The petitioners were employed as construction workers at a site in Kinston, North Carolina, for continuous periods of 20 1/2 months, 12 1/2 months, and 8 1/2 months, respectively, ending in the year 1953. Each of the petitioners maintained a permanent residence elsewhere in North Carolina. In reporting his adjusted gross income for 1953 each petitioner deducted amounts expended for board and lodging at Kinston during the period of employment there, and...

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