Search Supreme Court Cases

UNITED STATES V. CORRELL, 389 U. S. 299 (1967)

U.S. Supreme Court

United States v. Correll, 389 U.S. 299 (1967)

United States v. Correll

No. 113

Argued November 14, 1967

Decided December 11, 1967

389 U.S. 299


The Commissioner of Internal Revenue's longstanding ruling that "traveling expenses" incurred in the pursuit of business "while away from home," which are deductible under § 162(a)(2) of the Internal Revenue Code of 1954, include the cost of meals only if the trip requires sleep or rest, held to achieve not only ease and certainty of application, but also substantial fairness and to be within the Commissioner's authority to implement the statute in any reasonable manner. Pp. 389 U. S. 301-307.

369 F.2d 87, reversed.

Powered by Justia US Supreme Court Center: UNITED STATES V. CORRELL, 389 U. S. 299 (1967)

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.