Commissioner v. Flowers
Case Date: 05/04/2025
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Commissioner v. Flowers
Supreme Court of the United States
Argued December 11–12, 1945
Decided January 2, 1946
Full case name
Commissioner of Internal Revenue v. Flowers
Court membership
Chief Justice
Harlan F. Stone
Associate Justices
Hugo Black · Stanley F. Reed
Felix Frankfurter · William O. Douglas
Frank Murphy · Robert H. Jackson
Wiley B. Rutledge · Harold H. Burton
Case opinions
Majority
Murphy
Dissent
Rutledge
Jackson took no part in the consideration or decision of the case.
Commissioner v. Flowers, 326 U.S. 465 (1946), was a Federal income tax case before the Supreme Court of the United States.
HELD:
In order to deduct the expense of traveling under §162, the expense must be incurred while away from home, and must be a reasonable expense necessary or appropriate to the development and pursuit of a trade or business.
The attorney in question could only deduct traveling expenses from her gross income when the railroad's business forced attorney to travel and live temporarily at some place other than the railroad's principal place of business.
Where attorney preferred for personal reasons to live in a different state from the location of his employer's principal office, and his duties required frequent trips to that office, the evidence sustained Tax Court's finding that the necessary relation between expenses of such trips and the railroad's business was lacking.
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