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The Court of Appeals for the Fifth Circuit concluded that on
account of the length of the taxpayer’s workday (16 hours),8 the
duration of his layover (6 hours), and the responsibility of his
position, it was necessary for the taxpayer to rest during his
layover in order to carry out his assignment, even though no
statute, regulation, or railroad rule required him to sleep or
rest before his return trip. Id. at 337, 339. Furthermore, the
court reasoned that the phrase “away from home” does not require
a person to actually be away overnight. The court held that the
costs of meals, lodging, and tips during the 6-hour layover were
deductible. Id. at 335, 340.
Shortly after Williams was decided, the Commissioner issued
Rev. Rul. 61-221, 1961-2 C.B. 34, which announced his concurrence
with the sleep or rest rule as interpreted in Williams.9 The
8 Although the length of a workday is considered in
determining whether a taxpayer actually needed sleep or rest, the
“Revenue Act does not necessarily require as a prerequisite to a
deduction for traveling expenses on less than an overnight trip
that the employee work substantially longer than an ordinary
workday”. Williams v. Patterson, 286 F.2d 333, 339 (5th Cir.
1961).
9 The pertinent part of Rev. Rul. 61-221, 1961-2 C.B. 34,
states:
The Internal Revenue Service will follow the
recent decision of the United States Court of Appeals
for the Fifth Circuit in F. M. Williams v. George D.
Patterson, 286 Fed. (2d) 333 (1961).
* * * * * * *
The Service had contended that the taxpayer was
not away from home on such trips because they were not
(continued...)
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