United States Supreme Court
389 U.S. 299 (1967)
Homer Correll (plaintiff), a traveling grocery salesman, usually ate breakfast and lunch on his work route and returned home in time for dinner. Correll deducted the cost of these meals from his gross income as business-travel expenses under § 162(a)(2) of the Internal Revenue Code of 1954 (tax code). However, the commissioner of internal revenue (commissioner) (defendant) did not treat business-travel expenses as tax deductible unless the taxpayer’s travel required overnight sleep or rest, which Correll’s job did not require. The commissioner disallowed Correll’s deduction. Correll paid the tax and sued for a refund, challenging the disallowance. The district court found for Correll, and the United States Court of Appeals for the Sixth Circuit affirmed. The United States Supreme Court granted certiorari to resolve a circuit split over the proper interpretation of § 162(a)(2).
Rule of Law
Holding and Reasoning (Stewart, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.
Here's why 217,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 14,100 briefs, keyed to 189 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.