Rosenspan v. United States

438 F.2d 905, cert. denied 404 U.S. 864 (2nd Cir. 1971)

Purchase the Printed Copy at bsmsphd.com

Nature of the Case

To access this section all you need to do is click here and register.

Facts

P was a jewelry salesman who worked on commission, and he paid his own travel expenses without reimbursement. P traveled by auto some 300 days a year in an extensive sales territory in the Midwest. P stayed at hotels and motels and ate in restaurants. Five or six times a year he would return to New York and spend several days at his employers' offices taking care of business etc. P claimed the travel expenses. P, in fact, had no residence himself, but he was registered to vote and held his income tax return from his brother's address in Brooklyn. The IRS disallowed the expenses for meals and lodging while in his sales territory as he had no home to be away from while traveling. P claimed his home was his business headquarters in New York, where his employers maintained their offices; this theory relied on the IRS's advocacy of a tax home. P appealed the dismissal of his action.