b'andthetreatmentofallowancespaidbyanemployertohisemployeeas reimbursementforsuchexpensesareunaffectedbyRevenueRuling76-453. TheIRSinterprets"travelawayfromhome"tomeanonlythosesituations requiringstayingovernight.Accordingly,if theemployeeisrequiredto stayatthetemporaryjobsiteovernight,histravelexpensesaredeductible andemployerreimbursementofsuchexpensesisnotincludiblewithinhis grossincomenorsubjecttopayrolltaxation. TherulingisareconsiderationbytheInternalRevenueServiceofthis issue,andrevokespreviouslyissuedRevenueRuling190,whichhadheldthat (1)Dailytransportationexpensesincurredbyconstructionworkers,ingoingbetweenametropolitanarea(inwhich theyliveandordinarilyworkatvarioustemporarylocations) andatemporaryworklocationoutsidesucharea,aredeductible businessexpenses;and (2)Allowancespaidbyanemployerasreimbursementfor suchexpensesarenot"wages"forFederalemploymenttaxpurposesincludingincometaxwithholding. CONSTITUTIONALCHALLENGEOFOSHAFAILS Inaunanimousdecision,theUnitedStatesSupremeCourthasheld inAtlasRoofingCompany,Inc.v.O.S.A.H.R.C.thattheOccupationalSafety andHealthAct\'sprovisionforimpositionofcivilpenaltieswithoutfact findingbyajurydoesnotviolatetheSeventhAmendmentrightoftrial by jury.DecidedMarch23,1977,thedecisionaffirmstheholdingoftheUnited StatesCourtof AppealsoftheFifthCircuitthat,consistentwiththeSeventhAmendment,Congressmay,byastatute(OSHA),createanewcauseof actionintheGovernmentforcivilpenaltiesenforcement(impositionoffines forviolationofOSHAprovision)inan?dministrativeagency(theOccupational SafetyandHealthReviewCommission)wherethereisnojurytrial. OnbehalfofAtlasRoofingCompany,it hadbeenclaimedthatthefailuretoaffordtheemployerajurytrialonthequestionofwhetherhehad violatedOSHAwasinviolationoftheSeventhAmendmenttotheUnitedStates Constitution. MANUFACTURINGMATERIALSTO1-IBETASTMSTANDARDS IntheJanuary,1977issueoftheMidwestRoofer,weadvisedyouthat CertainTeedCorporation,GAFCorporationandTamkoAsphaltProducts,Inc. weremanufacturingproductsto meetASTMspecs. Owens-CorningFiberglasCorporationhasadvisedusthatits products withASTMspecificationsareproducedtomeetthephysicalpropertyrequirements.OCFaddsthat"oneexceptionthat wetaketotheirdimensionshas beenthechoppedlengthofourroofinsulations."Thecompanyistaking stepstoidentifytheapplicableASTHstandardonthewrapperorlabelon thoseproductswhichhaveASTMspecifications. WehavealsoheardfromMr.PeterMcCracken,MarketManager,Industrial RoofingSystemsofJohns-ManvilleSalesCorporationonthispoint.Quoting fromMr.McCracken\'sletter,thepositionofJMregardingthesupplyof ASTMbuilt-uproofingmaterialsisasfollows:'