CORRELL v. UNITED STATES

No. 16767.

369 F.2d 87 (1966)

Homer O. CORRELL and Dorothy Correll, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

November 29, 1966.


Attorney(s) appearing for the Case

Edward Lee Rogers, Dept. of Justice, Washington, D. C., (Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, David O. Walter, Attorneys Department of Justice, Washington, D. C., on the brief), for appellant. John H. Reddy, U. S. Atty., G. Wilson Horde, Asst. U. S. Atty., Chattanooga, Tenn., of Counsel.

Ford P. Mitchell, Chattanooga, Tenn., Carl A. Swafford, William L. Taylor, Jr., Chattanooga, Tenn., on the brief, for appellees.

Before WEICK, Chief Judge, EDWARDS and PECK, Circuit Judges.


WEICK, Chief Judge.

Taxpayer, Homer O. Correll, was a salesman, employed by a wholesale grocery company. He traveled by automobile daily to various cities in behalf of his employer, to make sales to restaurants, leaving his residence early in the morning and returning in the evening.

The question in this case is whether taxpayer may deduct the cost of his meals, for which he was reimbursed by his employer, as expenses incurred in the pursuit of his trade or...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases