Commissioner v. Stidger
386 U.S. 287 (1967)

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U.S. Supreme Court

Commissioner v. Stidger, 386 U.S. 287 (1967)

Commissioner of Internal Revenue v. Stidger

No. 173

Argued January 16, 1967

Decided March 20, 1967

386 U.S. 287

Syllabus

Expenditures for meals by a military officer stationed at a permanent duty post to which his dependents were prohibited from accompanying him held not to constitute deductible "traveling expenses . . . [incurred] while away from home" within the meaning of § 62(a)(2) of the Internal Revenue Code of 1954. A military taxpayer's permanent duty post is his "home" within the meaning of the statute. Pp. 386 U. S. 289-296.

355 F.2d 294, reversed.

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