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business trip

Defined in 1 dictionary — Case Law

Definitions from Case Law

From 326 U.S. 465 - Commissioner of Internal Revenue v. Flowers · 1946Most cited · 1,830 citing opinions

Business trips are to be identified in relation to business demands and the traveler's business headquarters. The exigencies of business rather than the personal conveniences and necessities of the traveler must be the motivating factors.