UNITED STATES V. CORRELL, 389 U. S. 299 (1967)
Subscribe to Cases that cite 389 U. S. 299
Case Resources
Search this Case
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
Online Research Resources
Cornell LII
Cornell Wex Dictionary & Encyclopedia
LLRX.com - Legal Research
Expert Witness Directory
Nolo Consumer & Business
US Court Forms
USA Constitution Annotated
WashLaw Directory
World LII
Online Case Law
Cornell LII
FastCase $
Lexis $
LexisOne
Loislaw $
USSCPlus.com $
VersusLaw $
Link to the Case Preview: http://supreme.justia.com/us/389/299/
Link to the Full Text of Case: http://supreme.justia.com/us/389/299/case.html
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
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. 389 U. S. 301-307.
369 F.2d 87, reversed.