George Harvey James v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• a taxpayer's permanent place of residence will be considered \home\ for purposes of section 162(a)(2
• a taxpayer's permanent residence is his or her tax home if the taxpayer has no principal place of employment, is currently working away from that residence, and incurs substantial continuing living expenses at the residence
• a taxpayer’s permanent residence is his or her tax home if the taxpayer has no principal place of employment, is currently working away from that residence, and incurs substantial continuing living expenses at the residence
• limited deduction for meal expenses while away from home on business reflects a practical compromise based on premise that such expenses may be higher than one would pay if not traveling
• a taxpayer's permanent residence is his or her tax home if the taxpayer has no principal place of employment, is currently working away from that residence, and incurs substantial continuing living expenses at the residence

Source: CourtListener parenthetical corpus (CC0).