The following selected court cases have helped to shape the tax law in regard to travel expense deductions. Read the following cases and prepare a brief written abstract for each case.

a. Burns v. Gray, 61-1 ustc 99294, 287 F.2d 698 (CA-6 1961).

b. R. Rosenspan, 71-1 ustc 99241, 438 F.2d 905 (CA-2 1971), cert. denied, 404 U.S. 864, 92 S.Ct. 54.

c. HLA. Stidger, 67-1 ustc $9309, 386 U.S. 287, 87 S.Ct. 1065 (1967).