Roadside catnap doesn’t make it an overnight trip

October 22, 2014

  • 220 Internal Revenue
  • 220V Income Taxes
  • 220V(I) Deductions
  • 220V(I)2 Expenses
  • 220k3339 Travel
  • 220k3342 Food and Lodging

10-22-14Taxpayer who traveled a great deal but slept at home and who sought to deduct cost of his meals on road did not qualify as one entitled to deduction under “overnight rule” simply because length of trip tired him and he stopped by side of road for brief catnap.

Barry v. C. I. R., 435 F.2d 1290, (C.A.1, 1970)