Legal Opinion
Commissioner v. Flowers
Supreme Court of the United States
Decided January 7, 1946No. 145PublishedCited by 982 opinions
1Opinion of the CourtJustice Murphy
This case presents a problem as to the meaning and application of the provision of § 23 (a) (1) (A) of the Internal Revenue Code1 allowing a deduction for income *467tax purposes of “traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business.”
The taxpayer, a lawyer, has resided with his family in Jackson, Mississippi, since 1903. There he has paid taxes, voted, schooled his children and established social and religious connections. He built a house in Jackson nearly thirty years ago and at all times has maintained it…
2Cases cited10 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Helvering v. WinmillSupreme Court of the United States · 1938
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
5 more not listed; retrieve them via the Exa API.
3Cited by982 opinions
- Anderson v. Mt. Clemens Pottery Co.Supreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Tucker v. CommissionerUnited States Tax Court · 1971
977 more not listed; retrieve them via the Exa API.