Court of Appeals for the First Circuit December 24, 1970, 7737 (Frederick J. Barry Et Ux. v. Commissioner of Internal Revenue)

PER CURIAM.

Taxpayer is a consulting engineer who travels a great deal, but sleeps at home. He seeks to deduct the cost of his meals on the road under Int.Rev.Code of 1954 § 162(a) (2), even though his work day is extraordinarily like that of the taxpayer who unsuccessfully made the same claim in Commissioner of Internal Revenue v. Bagley, 1 Cir., 1967, 374 F.2d 204, cert. denied 389 U.S.