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.