In the 1945 Supreme Court case Commissioner of Internal Revenue v. Flowers, the court ruled on whether or not a taxpayer could deduct travel expenses from their taxable income. Thomas J. Flowers was an attorney who lived in Jackson, Mississippi but worked for a railroad company based in Mobile, Alabama and New Orleans, Louisiana. He deducted his commuting costs as business expenses on his tax returns which were disallowed by the Commissioner of Internal Revenue leading to this litigation. The Supreme Court held that these deductions were not permissible under Section 23(a)(1)(A) of the Revenue Act because they weren't "ordinary and necessary" business expenses incurred during trade or business activities; rather they resulted from personal choices about where to live and work. The decision emphasized that deductible travel expense must be directly related to carrying out duties required by one's job role and should not arise due to personal considerations such as choice of residence.

The dissenting opinion in the Commissioner of Internal Revenue v. Flowers case argued that Mr. Flowers' travel expenses should be considered tax-deductible because they were necessary for his job as a lawyer and railroad executive. The dissenters believed that the majority's interpretation of "ordinary and necessary" business expenses was too narrow, arguing instead that these terms should encompass any expense incurred by an employee to carry out their work duties effectively, even if it involves commuting or living away from home. They contended this broader interpretation would better align with Congress's intent when drafting the relevant tax legislation, which aimed to alleviate taxpayers from bearing undue financial burdens related to their employment.