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
OPINION
In this case, we meet again the respondent’s “overnight rulé,” under which he holds that a taxpayer is not away from home for tax purposes unless his trip requires a period for sleep or rest. Here, the petitioner seeks to deduct the cost of meals consumed while on 1-day business trips of 16 to 19 hours, during which he rested briefly in his automobile.
Ordinarily, meals are nondeductible under section 262 of the Internal Revenue Code of 19541 as “personal, living, and family expenses.” Jerome Mortrud, 44 T.C. 208 (1965). For the meals to be deductible as traveling expenses, the…
2Cases cited9 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- 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
- Commissioner of Internal Revenue v. William A. BagleyCourt of Appeals for the First Circuit · 1967
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Strohmaier v. CommissionerUnited States Tax Court · 1999
- Chappie v. CommissionerUnited States Tax Court · 1980
- Bissonnette v. Comm'rUnited States Tax Court · 2006
- Barry v. CommissionerUnited States Tax Court · 1970
- Bissonnette v. Comm'rUnited States Tax Court · 2006
10 more not listed; retrieve them via the Exa API.