COMMISSIONER v. STIDGER

No. 173.

386 U.S. 287 (1967)

COMMISSIONER OF INTERNAL REVENUE v. STIDGER ET UX.

Supreme Court of United States.

Decided March 20, 1967.


Attorney(s) appearing for the Case

Assistant Attorney General Rogovin argued the cause for petitioner.

John A. Reed, by invitation of the Court.


MR. CHIEF JUSTICE WARREN delivered the opinion of the Court.

In this case we are required to determine whether, under the 1954 Internal Revenue Code, expenditures for meals by a military officer stationed at a post to which his dependents were prohibited from accompanying him were deductible "travelling expenses . . . [incurred] while away from home" within the meaning of § 162 (a) (2)1 or...

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