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UNITED STATES v. CORRELL Case Brief
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Case Brief Summary & Legal Analysis
tl;dr: The Supreme Court upheld the IRS’s “sleep or rest” rule, holding that a taxpayer cannot deduct the cost of meals on one-day business trips. The rule is a valid interpretation of the “away from home” travel expense provision in the Internal Revenue Code.
Legal Significance: This case validates the IRS’s long-standing “sleep or rest” rule for deducting travel meal expenses. It affirms significant judicial deference to the Commissioner’s authority to issue interpretive regulations that provide certainty and administrative convenience in applying the tax code.
UNITED STATES v. CORRELL Law School Study Guide
Use this case brief structure for your own legal analysis. Focus on the IRAC methodology to excel in law school exams and cold calls.
Case Facts & Court Holding
Key Facts & Case Background
The respondent, a traveling salesman, customarily left home early in the morning for business, ate breakfast and lunch on the road, and returned home in the evening. His daily trips did not require him to sleep or rest away from home. On his federal income tax returns, he deducted the cost of his morning and noon meals as business travel expenses incurred “while away from home” under § 162(a)(2) of the Internal Revenue Code. The Commissioner of Internal Revenue disallowed these deductions, applying a long-standing administrative rule that meal expenses are deductible only if the travel is of sufficient duration to require sleep or rest. The Commissioner reclassified the expenses as non-deductible personal living costs under § 262. The taxpayer paid the resulting tax deficiency and sued for a refund. The District Court and the Court of Appeals for the Sixth Circuit ruled in the taxpayer’s favor, holding the Commissioner’s rule to be an invalid interpretation of the statute. The Supreme Court granted certiorari to resolve a conflict among the circuits.
Court Holding & Legal Precedent
Issue: Is the Commissioner of Internal Revenue’s “sleep or rest” rule, which precludes a deduction for the cost of meals on business trips not requiring an overnight stay, a valid interpretation of the phrase “traveling… away from home” under § 162(a)(2) of the Internal Revenue Code?
Yes. The Commissioner’s “sleep or rest” rule is a valid and enforceable Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum
IRAC Legal Analysis
Complete IRAC Analysis for Higher Grades
IRAC (Issue, Rule, Analysis, Conclusion) is the exact format professors want to see in your exam answers. Our exclusive Flash-to-Full briefs combine holding, analysis, and rule statements formatted to match what A+ students produce in exams. These structured briefs help reinforce the essential legal reasoning patterns expected in law school.
Legal Issue
Is the Commissioner of Internal Revenue’s “sleep or rest” rule, which precludes a deduction for the cost of meals on business trips not requiring an overnight stay, a valid interpretation of the phrase “traveling… away from home” under § 162(a)(2) of the Internal Revenue Code?
Conclusion
Correll establishes the definitive validity of the IRS's "sleep or rest" rule Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco labori
Legal Rule
A taxpayer may deduct the cost of meals as a business travel Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse ci
Legal Analysis
The Supreme Court determined that the statutory language "away from home" is Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proident, sunt in culpa qui officia deserunt mollit anim id est laborum. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proident, sunt in culpa qui officia deserunt mollit anim id est laborum. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proident, sunt in culpa qui officia deserunt mollit anim id est laborum. Lorem ipsum dolor sit amet, consectetur adipiscing elit, s
Flash-to-Full Case Opinions
Flash Summary
- The Supreme Court upheld the IRS Commissioner’s “sleep or rest” rule