Walter and Nancy Jacob v. United States

OPINION OF THE COURT

VAN DUSEN, Circuit Judge.

This case is before us on appeal by the Government from a district court judgment in favor of plaintiff-appellee taxpayer, Dr. Jacob,* in a refund suit to recover federal income taxes paid by the taxpayer pursuant to a deficiency assessment for the taxable years 1964-1966. The issue presented by this appeal is whether groceries furnished to the taxpayer by his employer for consumption on the employer’s premises constitute “meals” within the meaning of Section 119 of the Internal Revenue Code, 26 U.S.C. § 119, so as to be excludable from the…