Legal Opinion
Commissioner v. Stidger
Supreme Court of the United States
Decided May 8, 1967No. 173PublishedCited by 141 opinions
1Opinion of the CourtChief Justice Warren
In this case we are required to determine whether, under the ,1954 Internal Revenue Code, expenditures for meals by a military officer stationed at a post to which his dependents were prohibited from accompanying him were deductible “traveling expenses . . . [incurred] while away from home” within the meaning of § 162 (a) (2)1 *288or whether instead they were nondeduetible “personal, living, or family expenses” within the meaning of § 262.2 At all pertinent times, respondent3 was a captain in the United States Marine Corps, attached to an aviation squadron. Immediately prior to October 1957, his…
2Cases cited18 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Helvering v. WinmillSupreme Court of the United States · 1938
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
13 more not listed; retrieve them via the Exa API.
3Cited by141 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Kroll v. CommissionerUnited States Tax Court · 1968
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Michaels v. CommissionerUnited States Tax Court · 1969
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
136 more not listed; retrieve them via the Exa API.