ROSENSPAN V. UNITED STATES 438 F.2d 905, cert. denied 404 U.S. 864 (2nd Cir. 1971) CASE BRIEF

ROSENSPAN V. UNITED STATES

438 F.2d 905, cert. denied 404 U.S. 864 (2nd Cir. 1971)

NATURE OF THE CASE: This was a dispute over the disallowance of unreimbursed expenses for means and lodging while away from home in pursuit of a trade or business. Rosenspan (P) challenged a dismissal on the merits of an action for refund of income taxes, based on a disallowance of deductions under I.R.C. 162(a)(2) for food and lodging

FACTS: P was a jewelry salesman who worked on commission and he paid his own travel expenses without reimbursement. P traveled by auto some 300 days a year in an extensive sales territory in the Midwest. P stayed at hotels and motels and ate in restaurants. Five or six times a year he would return to New York and spend several days at his employers' offices taking care of business etc. P claimed the travel expenses. P in fact had no residence himself but he was registered to vote and held his income tax return from his brother's address in Brooklyn. The IRS disallowed the expenses for meals and lodging while in his sales territory as he had no home to be away from while traveling. P claimed his home was his business headquarters in New York, where his employers maintained their offices; this theory relied on the IRS's advocacy of a tax home. P appealed the dismissal of his action.

ISSUE:

RULE OF LAW:

HOLDING AND DECISION:

LEGAL ANALYSIS:

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