Commissioner v. Flowers

Supreme Court of the United States · Decided 1946-01-07

Cited by 1,135 later decision(s) in our corpus · see the citation network in Lexace

Open in Lexace · Ask the AI about this case

From the opinion

Mr. Justice Murphy delivered the opinion of the Court. This case presents a problem as to the meaning and application of the provision of § 23 (a) (1) (A) of the Internal Revenue Code 1 allowing a deduction for income *467 tax purposes of “traveling expenses (including the entire amount expended for meals and lodging) while…

Read the full opinion (source) ↗


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.