United States v. Correll

United States v. Correll
Supreme Court of the United States
Argued November 14, 1967
Decided December 11, 1967
Full case nameUnited States v. Correll
Citations389 U.S. 299 (more)
88 S.Ct. 445; 19 L. Ed. 2d 537; 1967 U.S. LEXIS 2957
Holding
In order for the taxpayer to be allowed to deduct the cost of his meals incurred while on a business trip, the trip must have required him to stop for sleep or rest.
Court membership
Chief Justice
Earl Warren
Associate Justices
Hugo Black · William O. Douglas
John M. Harlan II · William J. Brennan Jr.
Potter Stewart · Byron White
Abe Fortas · Thurgood Marshall
Case opinions
MajorityStewart, joined by Warren, Harlan, Brennan, White
DissentDouglas, joined by Black, Fortas
Marshall took no part in the consideration or decision of the case.
Laws applied
Internal Revenue Code, 26 U.S.C. § 162

United States v. Correll, 389 U.S. 299 (1967), is a case in which the United States Supreme Court ruled 5-3 that in order for the taxpayer to be allowed to deduct the cost of his meals incurred while on a business trip, the trip must have required him to stop for sleep or rest.