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Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 326 U.S. 465 - Commissioner of Internal Revenue v. Flowers · 1946Most cited · 1,830 citing opinions
business headquarters,' the Government seeks to inject such issues and findings, including a Dobson v. Com'r, 320 U.S.
489 , 64 S.Ct. 239, 88 L.Ed.
248, contention, into the Tax Court's determination.
How the Supreme Court has restated “home”
Each Supreme Court definition of “home,” sized by how often later courts cited it. “Change” is measured by wording overlap with earlier definitions — a rough signal, not a semantic judgment.
How often courts cite the cases defining “home”
Court decisions citing the 2 opinions that defined “home” — 2,146 in all, by decade. Counts are citations to the defining cases as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.
All 4 definitions, chronological · 1946–1967
business headquarters' of one's employer.
The military taxpayer is not 'away from home' when he is at his permanent duty station whether or not it is feasible or even permissible for his family to reside with him there.
military taxpayer, travel expense deduction
the taxpayer's principal place of business or employment.