Earl Warren

“ The Commissioner has long held that a military taxpayer's permanent duty station is also his home for purposes of determining deductibility of travel expenses. This position builds on the terminology employed by the military services to categorize various assignments and tours of duty, and also on the language and policy of the statutory provisions prescribing travel and transportation allowances for military personnel. ”

“ The Commissioner's interpretation of the word 'home' in connection with travel-expense deductions was also made clear to Congress when in 1936 it was held that Members of Congress could not deduct expenses which they incurred in Washington, D.C., even though each also maintained a residence in the district from which he had been elected. ”

“ Moreover, because his assignment to Iwakuni was a change of permanent station, his wife and children could have moved their residence to another part of the United States at the Government's expense; however, they elected not to exercise that option.
Underlying the system of special allowances is congressional recognition of the fact that military life poses unusual financial problems. ”

“ See also 37 U.S.C. §§ 405-412.↑ 37 U.S.C. § 406 (h) .↑ 37 U.S.C. § 403 (d) provides: 'A member of a uniformed service who is assigned to quarters of the United States or a housing facility under the jurisdiction of a uniformed service may not be denied the basic allowance for quarters if, because of orders of competent authority, his dependents are prevented from occupying those quarters.'↑ In 1948, the Hook Commission, which had been appointed by the Secretary of Defense to study military compensation, issued its report and recommendations. ”

“ Notes
↑ 'There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including-↑ 'Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.' § 262 of the Internal Revenue Code of 1954, 26 U.S.C. § 262.↑ Since a joint income tax return was filed by Captain and Mrs. Stidger, both are respondents here. In this opinion, however, the terms 'respondent' and 'taxpayer' refer only to Captain Stidger.↑ Revenue Act of 1921, c. ”