United States v. Daniel F. Barrett and Margaret G. Barrett Edgar B. Garner and Evelyn T. Garner

WISDOM, Circuit Judge.

In this case the district court held that amounts paid to members of the Mississippi Highway Patrol as reimbursement for the cost of meals purchased while on duty are not includable in their gross income under Section 61 of the Internal Revenue Code of 1954. We affirm.

Barrett, an inspector-patrolman, and Garner, a patrolman, both employed by the Mississippi Highway Patrol, had a regular daily twelve-hour tour of duty in a wide territory. Each day on duty they took three meals at various restaurants on their route. The patrolmen had to advise their superiors when and…