Drill v. Commissioner
United States Tax Court
Held, the cost of evening meals eaten by petitioner in restaurants on nights when he worked overtime and the cost of clothing worn by petitioner at work, but of a kind adaptable for general wear, are personal expenses and are not deductible for income tax purposes.
1Opinion of the Court
OPINION.
ARUNdell, Judge:
The expenses for which petitioner claims deduction under section 23 (a) of the Internal Revenue Code relate to food and clothing. Ordinarily, expenses for food and clothing, however, are about as personal as any expense can be; and personal expenses are expressly made nondeductible by virtue of section 24 (a) of the code.
It is only in connection with travel expenses that the statute makes specific provision for the deduction of the cost of meals. We do not understand petitioner to contend that he was on a travel status on the nights he worked overtime; and if he did so…
2Cases cited2 opinions
- Harsaghy v. CommissionerUnited States Tax Court · 1943
- Meier v. CommissionerUnited States Tax Court · 1943
3Cited by73 opinions
- Hynes v. CommissionerUnited States Tax Court · 1980
- Courtney v. CommissionerUnited States Tax Court · 1959
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- James Donnelly v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Donnelly v. CommissionerUnited States Tax Court · 1957
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