Osteen v. Commissioner
United States Tax Court
Petitioner is a railway postal clerk. His daily run, covering six hours and fifteen minutes, is from his home town to another, and return. At the other town, he has his regular daily third meal, at about eleven o'clock at night. Held, the expense of the meal is not incurred "away from home" within section 23 (a) (1) (A) of the Internal Revenue Code and is, therefore, not deductible.
1Opinion of the Court
OPINION.
Disney, Judge:
This case involves income tax for tbe calendar year 1945. Deficiency was determined in tbe amount of $71.99. Tbe only question for determination is whether the petitioner’s expense for certain meals is deductible within section 23 (a) (1) (A) of the Internal Revenue Code.
We find the following facts: The petitioners are husband and wife, resident at Greenville, South Carolina, who filed a joint return for the taxable year. The husband will, for convenience, be referred to as the petitioner.
The petitioner is a railway postal clerk. During the taxable year his route was…
2Cases cited2 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Waters v. CommissionerUnited States Tax Court · 1949
3Cited by49 opinions
- Courtney v. CommissionerUnited States Tax Court · 1959
- Hyslope v. CommissionerUnited States Tax Court · 1953
- F. M. Williams v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- Mortrud v. CommissionerUnited States Tax Court · 1965
- Allan L. Hanson and Florence S. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
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