Rosenspan v. United States
United States Court of Appeals for the Second Circuit
438 F.2d 905 (1971)
Relevant factsFree
Robert Rosenspan (plaintiff), a traveling jewelry salesman for New York City jewelers, spent about 300 days a year on the road and kept no permanent residence anywhere. He sought to deduct his meal and lodging expenses under § 162(a)(2), which allows deductions for travel expenses incurred while away from home; the Commissioner (defendant) disallowed the deduction, and the district court dismissed Rosenspan's refund suit.
IssueFree
Whether a taxpayer who maintains no place of residence can deduct travel expenses incurred in connection with a business.