Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.
Commissioner v. Flowers 326 U.S. 465 (1946) was a Federal income tax case before the Supreme Court of the United States. The Court held that in order to deduct the expense of traveling under §162 the expense must be incurred while away from home and must be a reasonable expense necessary or appropriate to the development and pursuit of a trade or business.