2. When a person is “away from home” is determined by 2 rules:
a. “sleep or rest” rule: if you’re home in your own bed that night, you didn’t need “sleep or rest” during your travel, so you’re not in travel status. Therefore, you can’t deduct the cost of that hot dog you ate for lunch. United States v. Correll (451).
i. Note: Rev. Rul. 75-170. RR employees forced to take breaks, but their breaks don’t correspond with the rising and setting of the sun. IRS rules, however, that these employees nonetheless may deduct the cost of their meals and lodging at remote terminals. The period for sleep or rest need not be an entire 24-hour day or overnight. It’s enough that the taxpayer can’t be expected to complete the trip without obtaining substantial sleep or rest.
b. the “temporary and indefinite” rule
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