The opinion
Murdoch:, J., dissenting: I do not think this case can be distinguished satisfactorily from the case of Harry F. Schurer, 3 T. C. 544 . Furthermore, I do not understand how the Commissioner could allow the expense of the petitioner’s railroad tickets to visit his family and deny the living expenses while away from Pittsburgh. It should have been just the other way around.
Turner and Van Fossan, JJ., agree with this dissent.