Commissioner v. Flowers
326 U.S. 465 (1946)

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U.S. Supreme Court

Commissioner v. Flowers, 326 U.S. 465 (1946)

Commissioner v. Flowers

No. 145

Argued December 11, 12, 1945

Decided January 2, 1946

326 U.S. 465


1. Under § 23(a)(1)(A) of the Internal Revenue Code, authorizing in computing income tax the deduction of traveling expenses incurred in the pursuit of a trade or business, as interpreted by § 19.23(a)-2 of Treasury Regulations 103, traveling expenses of an employee resulting from the fact that he chooses for reasons of personal convenience to maintain a residence in a city other than that in which his post of duty is located are not deductible as travel expenses in pursuit of business. P. 326 U. S. 473.

2. Traveling expenses in pursuit of business, within the meaning of § 23(a)(1)(A) of the Internal Revenue Code, can arise only when the employer's business forces the taxpayer to travel and live temporarily at some place other than where his business headquarters are located, thereby advancing the interests of the employer. The exigencies of business, rather than the personal conveniences and necessities of the traveler, must be the motivating factor. P. 326 U. S. 474.

3. The interpretation given by § 19.23(a)-2 of Treasury Regulations 103 to the provision of § 23(a)(1)(A) of the Internal Revenue Code, which is precisely the same as that given to identical provisions of prior and subsequent Revenue Acts, must be deemed to have legislative approval, and to have the force of law. P. 326 U. S. 469.

Page 326 U. S. 466

4. Whether particular expenses are deductible as traveling expenses under § 23(a)(1)(A) of the Internal Revenue Code, as interpreted by § 19.23(a)-2 of Treasury Regulations 103, is in most instances purely a question of fact, upon which the Tax Court's inferences and conclusions should not be disturbed by an appellate court. P. 326 U. S. 470.

148 F.2d 163, reversed.

Certiorari, post, p. 701, to review the reversal of a decision of the Tax Court which sustained the Commissioner's disallowance of certain deductions in computing the taxpayer's income tax.

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