United States v. Correll
| United States v. Correll | |
|---|---|
| Argued November 14, 1967 Decided December 11, 1967 | |
| Full case name | United States v. Correll |
| Citations | 389 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 | |
| |
| Case opinions | |
| Majority | Stewart, joined by Warren, Harlan, Brennan, White |
| Dissent | Douglas, 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.