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COMMISSIONER v. FLOWERS

No. 145.

326 U.S. 465 (1946)

COMMISSIONER OF INTERNAL REVENUE v. FLOWERS.

Supreme Court of United States.

Decided January 2, 1946.

Attorney(s) appearing for the Case

Mr. J. Louis Monarch, with whom Solicitor General McGrath, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and Harry Baum were on the brief, for petitioner.

Mr. James N. Ogden for respondent.

MR. JUSTICE MURPHY delivered the opinion of the Court.

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 tax 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...

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