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family expenses. See United States v. Correll, 389 U.S. 299
(1967); Barry v. Commissioner, 54 T.C. 1210, 1212 (1970), affd.
per curiam 435 F.2d 1290 (1st Cir. 1970). This is so because a
taxpayer’s expenses for his own meals would have been incurred
whether or not the taxpayer had engaged in any business activity.
Christey v. United States, 841 F.2d 809, 814 (8th Cir. 1988);
Moss v. Commissioner, 80 T.C. 1073, 1078 (1983), affd. 758 F.2d
211 (7th Cir. 1985). Meal expenses may be deductible as
traveling expenses under section 162(a)(2) if a taxpayer can
prove that the meals were consumed while traveling away from home
in the pursuit of a trade or business. To be considered “away
from home” within the meaning of section 162(a)(2), a taxpayer
must be on a trip that requires the taxpayer to stop for sleep or
a substantial period of rest. United States v. Correll, supra;
Strohmaier v. Commissioner, 113 T.C. 106, 115 (1999).
During 2002, Mr. Marple did not stay overnight at either the
Mount Storm job site location or the Eber job site location but
instead returned in the evenings to petitioners’ residence in
Burlington. There is no evidence that Mr. Marple’s daily round
trips in 2002 between petitioners’ residence and the job site
locations required Mr. Marple to stop for sleep or a substantial
period of rest. See United States v. Correll, supra; Strohmaier
v. Commissioner, supra at 115. We find that the meal expenses
were not paid or incurred while Mr. Marple was away from home
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