UNITED STATES V. CORRELL
389 U.S. 299 (1967)
NATURE OF THE CASE: The IRS (D) appealed an affirmation of a decision in favor of Correll
(P), a traveling salesman, who deductions for the cost of his morning and noon meals as
'traveling expenses' under 26 U.S.C.S. 162(a)(2) were denied by D.
FACTS: P was a traveling salesman for a wholesale grocery company. He left home early in
the morning, ate breakfast and lunch on the road, and returned home in time for dinner. P
deducted the cost of his morning and noon meals as 'traveling expenses' incurred in the
pursuit of his business 'while away from home' under 162 (a)(2) D denied the deductions
because the daily trips required neither sleep nor rest and that the cost of the meals was a
'personal, living' expense under 262 rather than a travel expense under 162 (a)(2). P sued
for a refund in the District Court, and got a favorable jury verdict. The Court of Appeals
for the Sixth Circuit affirmed, holding that the Commissioner's sleep or rest rule is not 'a
valid regulation under the present statute.' The Supreme Court granted certiorari.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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