William O. Douglas

“ If the taxpayer chooses to maintain his residence at a place for removed from his place of business, the travel expenses are not 'ordinary and necessary' since not dictated by business needs. Commissioner of Internal Revenue v. Flowers, supra. On the other hand, if the taxpayer cannot reasonably maintain his residence at his place of business, the travel expenses are 'ordinary and necessary' and hence deductible. Such an interpretation would give effect to the congressional policy of allowing a deduction for expenses dictated by the needs of the taxpayer's employment. ”

“ While equity is seldom an ingredient of the tax laws, while they are indeed inherently discriminatory in many ways, reflecting perquisites obtained by pressure groups, [2] we need not increase their harshness by giving simple words unusual or strained meanings-unless of course Congress has plainly made an arbitrary choice. ”

“ The fact that Congress has afforded members of the military special allowances is no indication that Congress intended that they not be allowed to deduct 'ordinary and necessary' expenses incurred while away from their residence. ”