United States v. Correll

Homer Correll, a traveling grocery salesman, typically ate breakfast and lunch on the road but returned home for dinner each night, and he deducted his meal costs as business-travel expenses under the tax code. The IRS Commissioner disallowed the deduction because Correll's travel never required him to stay overnight away from home, and Correll paid the tax and sued for a refund. The district court and the Sixth Circuit ruled for Correll, and the Supreme Court granted certiorari to resolve a circuit split over how to interpret the statute's 'away from home' requirement.