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c. Other Business Expenses
Respondent disallowed petitioners' deduction for Mr.
Swagler's payments into the firefighter's common meal fund. Mr.
Swagler is in the trade or business of being an employee.
Cooper v. Commissioner, 67 T.C. 870, 872 (1977), affd. sub nom.
Sibla v. Commissioner, 611 F.2d 1260 (9th Cir. 1980); Primuth v.
Commissioner, 54 T.C. 374, 377 (1970). Where a fire department
requires its firefighter-employees to make payments into a common
meal fund as a condition of employment, such expenses are
ordinary and necessary within the meaning of section 162(a).
Sibla v. Commissioner, 68 T.C. 422, 432 (1977), affd. 611 F.2d
1260 (9th Cir. 1980); Cooper v. Commissioner, supra at 872; see
also Belt v. Commissioner, T.C. Memo. 1984-167 (firefighters
required by their employer to pay their share of a common mess
even if they did not eat the meal could deduct the amount they
paid). If, however, a firefighter's payments into a common meal
fund are not a condition of employment, then such expenses
constitute personal expenses and are not deductible pursuant to
section 262. Duggan v. Commissioner, 77 T.C. 911, 914-915
(1981); see Matta v. Commissioner, T.C. Memo. 1990-356; Phillips
v. Commissioner, T.C. Memo. 1986-503; Morton v. Commissioner,
T.C. Memo. 1986-132; Alvarado v. Commissioner, T.C. Memo. 1985-
118, affd. 781 F.2d 901 (5th Cir. 1986); Sloyan v. Commissioner,
T.C. Memo. 1985-41; Banks v. Commissioner, T.C. Memo. 1981-490.
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