Court Opinion

ID: 9447366
Source: CourtListenerOpinion
Date Created: 2023-08-03 22:32:58.934344+00
Date Added: 2024-06-11T17:31:00.403265
License: Public Domain

JONES, Circuit Judge
(dissenting).
The question usually presented in cases such as this is whether the statutory home of the taxpayer was where he lived or where he worked. Notwithstanding all that has been written for the majority, I cannot escape the conclusion that Judge LeBlanc both lived and worked in New Orleans. I am of the opinion that the majority has commenced another spin of the wheel by departing from the doctrine set forth in Claunch v. Commissioner, 5 Cir., 1959, 264 F.2d 309. This case, I think, should be followed both upon precept and principle. I dissent.