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

CERTIORARI TO THE UNITED STATES COURT OF APPEALS

FOR THE SIXTH CIRCUIT

Syllabus

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. 301-307.

369 F.2d 87, reversed.