The District Court entered summary judgment for the Putnams, holding that I.R.C. § 162(a)(2) entitled Judge Putnam to deduct for both the expenses of commuting between his residence in Abbeville and the federal courthouse in Lafayette and the cost of his mid-day meals while in Lafayette. Putnam v. United States, 826 F. Supp. 988 (W.D.La. 1993). Accordingly, the District Court awarded the Putnams a refund of $5,509.