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Rosenspan v. United States | 438 F.2d 905 (1971)

Section One Sixty-Two A Two of the federal tax code provides a deduction for reasonable and necessary travel expenses incurred while away from home in pursuit of a trade or business. In Rosenspan versus United States, the Second Circuit considered whether this deduction applies when the taxpayer has no home.

Robert Rosenspan was a traveling jewelry salesman for multiple jewelry manufacturers. For three hundred days a year, Rosenspan traveled throughout his sales territory in the Midwest. He would stay at hotels and eat at restaurants. Rosenspan spent the remainder of his time at his brother’s house in New York City or at a hotel near his employer’s headquarters, which was also in New York City. Rosenspan didn’t maintain a permanent residence.

Rosenspan sought to deduct all meal and lodging expenses incurred while traveling for work under Section One Sixty-Two A Two of the tax code. The commissioner of the Internal Revenue Service disallowed the deduction, finding that because Rosenspan didn’t have a home, he couldn’t be away from home. Rosenspan sued for a refund, arguing that his employer’s headquarters should be considered his home under Section One Sixty-Two A Two. The district court dismissed the complaint. Rosenspan appealed to the Second Circuit.

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