Ralph A. Wilson and Joanne B. Wilson, His Wife v. United States

ALDRICH, Chief Judge.

This case, involving income tax consequences of reimbursement for the cost of a meal away from home, in a broad sense takes up where we left off in Commissioner of Internal Revenue v. Bagley, 1 Cir., 1967, 374 F.2d 204, cert. denied 389 U.S. 1046, 88 S.Ct. 761, 19 L.Ed.2d 838. 1 In Bagley we held that the Commissioner correctly determined that the cost of a meal during a single business day’s travel away from home was a personal expense and not a business deduction under 1954 I.R.C. § 162(a) (2). In the case at bar the taxpayer was reimbursed by his empoyer for the cost…