Bogue v. Comr., No. 12-1508, 2013 U.S. App. LEXIS 11078 (3d Cir. Jun. 3, 2013), afff'g., T.C. Memo. 2011-164)

(travel expenses incurred by contractor in traveling between home and work non-deductible commuting expenses; bank and various supply stores not regular work locations for petitioner; no depreciation allowed for petitioner's vehicle and tools, but other business expenses substantiated and deductible; tax protestor arguments concerning unconstitutionality of income tax rejected; accuracy-related penalties imposed).