Taxpayer, 1 a travelling salesman and consultant, contending that his home was in El Paso, Texas, 2 deducted the unreimbursed living expenses he incurred when not in El Paso as “traveling expenses * * * while away from home in the pursuit of a trade or business * * under 26 U.S.C.A. § 162(a) (2). The Tax Court found that under the facts and circumstances of this case, taxpayer had no “home” within the meaning of section 162(a) (2), and that he could not, therefore, deduct his unreimbursed living expenses. The record plainly shows that taxpayer was an itinerant during the years in question, and as such he is not entitled to the deduction under section 162(a) (2). James v. United States, 9 Cir. 1962, 308 F.2d 204; Whitman v. United States, W.D.La.1965, 248 F.Supp. 845.

Affirmed.