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Income Tax Keyed to Lind
Rosenspan v. United States
Facts
Plaintiff, Robert Rosenspan, was a jewelry salesman who worked on commission. He paid his own traveling expenses without reimbursement. He traveled up to 300 days a year. The Commissioner of Internal Revenue did not allow deductions for meals and lodging while in his sales territory because he had not “home” to be away from while traveling. He would usually stay in motels and inns and occasionally with his brother. Plaintiff claimed that his home was his business headquarters where he would occasionally return to conduct business activities related to his job as a salesman.
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