55 Texas Law Review 645 (1977)
Professor Popkin urges that courts interpret section 162 of the Internal Revenue Code, which permits a deduction for business expenses, also to permit a two-worker family to deduct that part of their transportation costs and living expenses attributable to a second job. After tracing the current state of the law, he contends that the implicit assumption of the Code-that married taxpayers live together and constitute a single consumption unit-should allow deduction of some commuting costs and living expenses, much as a single taxpayer is allowed a deduction for transportation to and living expenses at a secondary place of business. Last, Professor Popkin argues that courts need not defer to the legislature before allowing the deduction.
Popkin, William D., "Deduction of Traveling Expenses by the Two-Worker Family -- An Inquiry into the Role of the Courts in Interpreting the Federal Tax Law" (1977). Articles by Maurer Faculty. 1049.