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United States v. Correll, 389 U.S. 299 (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.
United States v. Correll, 389 U.S. 299 (1967)
United States v. Correll No. 113 Argued November 14, 1967 Decided December 11, 1967 389 U.S. 299
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Syllabus
The Commissioner of Internal Revenue’s longstanding ruling that "traveling expenses" incurred in the pursuit of business "while away from home," which are deductible under § 162(a)(2) of the Internal Revenue Code of 1954, include the cost of meals only if the trip requires sleep or rest, held to achieve not only ease and certainty of application, but also substantial fairness and to be within the Commissioner’s authority to implement the statute in any reasonable manner. Pp. 301-307.
369 F.2d 87, reversed.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Correll, 389 U.S. 299 (1967) in 389 U.S. 299 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=RHBPPJS2F1342DA.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Correll, 389 U.S. 299 (1967), in 389 U.S. 299, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=RHBPPJS2F1342DA.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Correll, 389 U.S. 299 (1967). cited in 1967, 389 U.S. 299. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=RHBPPJS2F1342DA.
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