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UNITED STATES v. CORRELL

No. 113.

389 U.S. 299 (1967)

88 S.Ct. 445

19 L.Ed.2d 537

UNITED STATES v. CORRELL ET UX.

Supreme Court of United States.

Decided December 11, 1967.

Attorney(s) appearing for the Case

Solicitor General Griswold argued the cause for the United States. On the briefs were former Solicitor General Marshall, Assistant Attorney General Rogovin, Harris Weinstein, Gilbert E. Andrews and Edward Lee Rogers.

William L. Taylor, Jr., argued the cause for respondents. On the brief was Carl A. Swafford.

Briefs of amici curiae, urging affirmance, were filed by Leonard L. Silverstein and Sherwyn E. Syna for the Bureau of Salesmen's National Associations, and by Raphael Sherfy for the Manufacturing Chemists' Association, Inc.

MR. JUSTICE STEWART delivered the opinion of the Court.

The Commissioner of Internal Revenue has long maintained that a taxpayer traveling on business may deduct the cost of his meals only if his trip requires him to stop for sleep or rest. The question presented here is the validity of that rule.

The respondent in this case was a traveling salesman for a wholesale grocery company in Tennessee.1...

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