Legal Opinion
Homer O. Correll and Dorothy Correll v. United States
Court of Appeals for the Sixth Circuit
Decided November 29, 1966No. 16767_1PublishedCited by 8 opinions
1Opinion of the Court
WEICK, Chief Judge.
Taxpayer, Homer O. Correll, was a salesman, employed by a wholesale grocery company. He traveled by automobile daily to various cities in behalf of his employer, to make sales to restaurants, leaving his residence early in the morning and returning in the evening.
The question in this case is whether taxpayer may deduct the cost of his meals, for which he was reimbursed by his employer, as expenses incurred in the pursuit of his trade or business “while away from home” under Section 162(a) (2) of the Internal Revenue Code of 1954, 26 U.S.C. § 162(a) (2) (1958).
The…
2Cases cited12 opinions
- United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. ChristeyCourt of Appeals for the Eighth Circuit · 1966
- Osteen v. CommissionerUnited States Tax Court · 1950
- F. M. Williams v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- Mortrud v. CommissionerUnited States Tax Court · 1965
- Allan L. Hanson and Florence S. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- Commissioner of Internal Revenue v. William A. BagleyCourt of Appeals for the First Circuit · 1967
- ROYSTER COMPANY v. United StatesDistrict Court, E.D. Virginia · 1972
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
3 more not listed; retrieve them via the Exa API.