Barry v. Commissioner
United States Tax Court
The petitioner made 1-day business trips requiring 16 to 19 hours, during which he generally rested once or twice briefly in his automobile. He always returned home at night. Held, the cost of meals consumed during these long workdays are not deductible.
1Opinion of the Court
Frederick J. and June M. Barry, Petitioners v. Commissioner of Internal Revenue, Respondent
Barry v. Commissioner
Docket No. 1420-69SC
United States Tax Court
54 T.C. 1210; 1970 U.S. Tax Ct. LEXIS 122;
June 8, 1970, Filed
Decision will be entered for the respondent.
The petitioner made 1-day business trips requiring 16 to 19 hours, during which he generally rested once or twice briefly in his automobile. He always returned home at night. Held, the cost of meals consumed during these long workdays are not deductible.
Frederick J. Barry, pro se.
William T. Hayes, for the respondent.
Simpson, Judge.
SIMPSON
2Cases cited11 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Bulova Watch Co. v. United StatesSupreme Court of the United States · 1961
- McWilliams v. CommissionerSupreme Court of the United States · 1947
- 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
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