Herrin v. Commissioner
United States Tax Court
Petitioner, a truck driver who regularly ate all three meals during his daily, turnaround run, is not entitled to deduct their cost because the expense of the meals is not incurred "away from home" within the meaning of section 23 (a) (1) (A), I. R. C. 1939.
1Opinion of the Court
OPINION.
Forrester, Judge:
The respondent has determined a deficiency in income tax for the year 1953 in the amount of $324.36. In their petition to this Court petitioners allege that the Commissioner erred (1) in disallowing a deduction in the amount of $91, consisting of a portion of claimed charitable contributions, (2) in disallowing a deduction in the amount of $96 for the cost of uniforms, and (3) in disallowing a deduction in the amount of $1,250 for the cost of meals while away from home.
Respondent now concedes that the petitioners are entitled to a deduction of $101.40 for uniforms…
2Cases cited3 opinions
- Osteen v. CommissionerUnited States Tax Court · 1950
- Harold Brannon Magness v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Magness v. CommissionerUnited States Tax Court · 1956
3Cited by21 opinions
- Courtney v. CommissionerUnited States Tax Court · 1959
- 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
- Hanson v. CommissionerUnited States Tax Court · 1960
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