Document: 37 L.Ed.2d 996 93 S.Ct. 2820 413 U.S. 838 Donald W. FAUSNER et ux.v.COMMISSIONER OF INTERNAL REVENUE. No. 72—1396. June 25, 1973. Rehearing Denied Oct. 9, See 414 882, 94 43. PER CURIAM. 1 Petitioner Fausner, a commercial airlines pilot, who regularly traveled by private automobile from his home to place of employment and back again, round trip approximately 84 miles, sought deduct the entire cost commuting under § 162(a) Internal Revenue Code 1954, on theory that expenses were incurred transport flight bag overnight thus constituted ordinary necessary business expenses. It is not disputed petitioner would have commuted regardless whether he had two bags. The Tax Court disallowed deduction in toto. On appeal, Appeals for Fifth Circuit affirmed decision Court. 472 F.2d 561. 2 This issue has been addressed other circuits, Sullivan v Commissioner Revenue, 368 1007 (CA2 1966), Tyne v. 385 40 (CA7 1967). Both these circuits concluded some allocable portion could be deducted as an expense. refused follow those cases ground there was no rational basis any allocation between nondeductible component deductible total 3 As indicated, Congress determined all taxpayers shall bear expense work without receiving We cannot read 262 Code1 excluding such 'personal' because happenstance taxpayer must carry incidentals occupation with him. Additional may at times transporting job-required tools material work.2 Then costs 'business' expenses3 feasible. But can made here. 4 grant petition certiorari affirm judgment below. 5 Judgment affirmed. 6 Mr. Justice BLACKMUN writ set case oral argument. 'Except otherwise expressly provided this chapter, allowed personal, living, or family expenses.' 26 U.S.C. 262. Rev.Rul. 63—100, 1963—1 Cum.Bull. 34. Sec. 162(a).

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