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Commissioner v. Stidger, 386 U.S. 287 (1967)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Commissioner v. Stidger, 386 U.S. 287 (1967)
Commissioner of Internal Revenue v. Stidger No. 173 Argued January 16, 1967 Decided March 20, 1967 386 U.S. 287
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
Expenditures for meals by a military officer stationed at a permanent duty post to which his dependents were prohibited from accompanying him held not to constitute deductible "traveling expenses . . . [incurred] while away from home" within the meaning of § 62(a)(2) of the Internal Revenue Code of 1954. A military taxpayer’s permanent duty post is his "home" within the meaning of the statute. Pp. 289-296.
355 F.2d 294, reversed.
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Chicago:
U.S. Supreme Court, "Syllabus," Commissioner v. Stidger, 386 U.S. 287 (1967) in 386 U.S. 287 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=99SA29U5681TXL5.
MLA:
U.S. Supreme Court. "Syllabus." Commissioner v. Stidger, 386 U.S. 287 (1967), in 386 U.S. 287, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=99SA29U5681TXL5.
Harvard:
U.S. Supreme Court, 'Syllabus' in Commissioner v. Stidger, 386 U.S. 287 (1967). cited in 1967, 386 U.S. 287. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=99SA29U5681TXL5.
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