Significance of The Decision
The Court affirmed the Commissioner’s interpretation of the “away from home” requirement of § 162(a)(2). By doing so, the Court chose to retain a bright-line rule instead of a case-by-case approach — thereby avoiding uncertainty and excessive litigation.
Furthermore, the decision puts all one-day travelers forced to pay for their meals on an equal footing when it comes to allowing a § 162(a)(2) business expense deduction.
Read more about this topic: United States V. Correll
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