United States v. Correll/Dissent Douglas

Mr. Justice DOUGLAS, with whom Mr. Justice BLACK and Mr. Justice FORTAS, concur, dissenting.

The statutory words 'while away from home,' 26 U.S.C. § 162(a)(2), may not in my view be shrunken to 'overnight' by administrative construction or regulations. 'Overnight' injects a time element in testing deductibility, while the statute speaks only in terms of geography. As stated by the Court of Appeals:

'In an era of supersonic travel, the time factor is hardly     relevant to the question of whether or not travel and meal      expenses are related to the taxpayer's business and cannot be      the basis of a valid regulation under the present statute.'      Correll v. United States, 369 F.2d 87, 89-90.

I would affirm the judgment below.