United States v. Correll, 389 U.S. 299 (1967), is a case in which the United States Supreme Court ruled 5-3 that in order for the taxpayer to be allowed to deduct the cost of his meals incurred while on a business trip, the trip must have required him to stop for sleep or rest. Facts The respondent, a traveling salesman from Tennessee, routinely took same-day business trips throughout 1960 and 1961. He would leave on business early in the morning and come back by dinner. Because he would eat breakfast and lunch on the road, he deducted the cost of those meals from his 1960 and 1961 income tax return pursuant to § 162(a)(2) of the Internal Revenue Code. § 162(a)(2) allows the taxpayer to deduct "traveling expenses [incurred] while away from home in the pursuit of a trade or business." The Commissioner of Internal Revenue ("Commissioner") disallowed the deductions on the ground that the respondent did not meet the definition of "away from home" under § 162(a)(2) because his trip did not require him to sleep or rest. Therefore, the Commissioner ruled that the cost of the meals was not a § 162(a)(2) business expense, but rather a "’personal, living’ expense under § 262." The respondent paid the tax and sued for a refund in the District Court. He received a favorable verdict in the District Court, which was affirmed by the Court of Appeals for the Sixth Circuit. The Supreme Court granted certiorari “in order to resolve a conflict among the circuits on this recurring question of federal income tax administration.” Analysis If the cost of the meals did not qualify for a § 162(a)(2) business expense deduction, then they would be classified as a § 262 personal expense, and would be non-deductible. Whether the cost of the meals falls under § 162(a)(2) depends on how the phrase "traveling ... away from home" is interpreted. The Commissioner has interpreted the phrase as requiring the taxpayer to sleep or rest during his trip. The Court found two advantages to the Commissioner’s interpretation. First, the Court noted that a business traveler who is allowed a § 162(a)(2) business deduction receives a windfall, because part of what is spent on meals represents a personal living expense that other taxpayers are not entitled to deduct at all. Therefore, fairness demands that § 162(a)(2) should not extend to all situations involving business travel.