(Download) "Calvin E. Wright v. Richard v. Hartsell" by United States Court of Appeals Ninth Circuit. * eBook PDF Kindle ePub Free
eBook details
- Title: Calvin E. Wright v. Richard v. Hartsell
- Author : United States Court of Appeals Ninth Circuit.
- Release Date : January 10, 1962
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
This is another of those numerous cases involving the question whether a construction worker, in computing his income subject to tax, is entitled to deduct expenses incurred in traveling to and from work. The facts are undisputed. Richard v. Hartsell is a non-itinerant journeyman pipe-fitter and plumber. Beginning in 1950 he has continuously maintained his regular place of abode in Pocatello, Idaho. He is a member of the local union for his trade and has secured employment solely through the hiring hall that the union maintains at Pocatello. He has not been continuously employed by any one concern, nor has he worked in any particular locality. Rather, he has had numerous jobs with different employers and has worked not only in and near Pocatello, but also at other places, as far away as 90 miles. His rate of pay was not affected by the distance of the work from Pocatello, but whenever he was required to travel more than five miles then the job was regarded as outside the so-called "freezone" and he was paid a fixed sum as compensation for the extra travel.