Rev. Rul. 57-60

Under the provisions of a kindergarten mileage law enacted by the legislature of a state, a school board may exercise an option of paying the parent or other person three cents a mile for transporting children to and from a kindergarten school, where bus service is not available during the necessary hours of schooling. Held , where payments are made under the above-described circumstances by a school board to a parent or other person not in the trade or business of transporting children to school, the money is considered as reimbursement for the recipient's personal expenses and is not includible in his gross income for Federal income tax purposes. The automobile expenses incurred in connection with such transportation are personal expenses for which no deduction is allowable. See Rev. Rul. 55-555, C.B. 1955-2, 20.