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The cost of meals for firefighters are NOT deductible. There is much
confusion about this.
Rev. Rul.56-49, 1956-1 C. B. 152. Code and
Rev. Rul.77-80, 1977-1, C. B. 36 clearly state that such meals are
NOT deductible.
There are cases:Robert E. Cooper, 67 T. C. 870. Nonacq., 1978-1,
C. B. 2 and
Richard R. Sibla, 68 T. C. 422, Nonacq.., 1978-1 C. B which allowed
the deduction.
Notice hower that such decisions ONLY apply to the people named in these
cases and that IRS Nonacq. in both cases. That means that IRS did
NOT agree with the cases and will NOT allow the deduction to any other
taxpayer.

I am confused these codes and numbers.. Will you be able to give some details..

I heard IRS audited and caught a tax pro somewhere in Chicago (I guess) who was doing fraud claiming deductions for meals , uniforms for service men..

[quote="supeheterdyne"]The cost of meals for firefighters are NOT deductible. There is much
confusion about this.
Rev. Rul.56-49, 1956-1 C. B. 152. Code and
Rev. Rul.77-80, 1977-1, C. B. 36 clearly state that such meals are
NOT deductible.
There are cases:Robert E. Cooper, 67 T. C. 870. Nonacq., 1978-1,
C. B. 2 and
Richard R. Sibla, 68 T. C. 422, Nonacq.., 1978-1 C. B which allowed
the deduction.
Notice hower that such decisions ONLY apply to the people named in these
cases and that IRS Nonacq. in both cases. That means that IRS did
NOT agree with the cases and will NOT allow the deduction to any other
taxpayer.

Rev. Rul. or Revenue Rulings are decisions printed by IRS on various
issues and CAN can be quoted as authority.
Court Cases such as: Robert E. Cooper, 67 T. C. 870 apply ONLY to
Robert E. Cooper and may NOT be relied upon by anyone else.
Where IRS Acquieses it means IRS agrees with the court case and will
allow the deduction, etc. to others. When IRS
Non. Acq. (as in the Robert E. Cooper case) it means that IRS did NOT
acquiese or did NOT accept the court's interpretation and IRS will continue
to disallow the deduction, etc. to other taxpayers who claim the same
deduction, etc. Only federal Supreme Court decisions change the law.
Court cases where IRS did not acquese or non.acq. can be used as
authority to claim a deduction, etc. and IRS may or may not allow
deduction, etc. The fireman's meals issue has been a confusing one even
to IRS Auditors. A client of mine was audited years ago and the meals
were allowed probably because the auditor could not find the answer in
her tax guide. In recent years IRS has taken a tough stand on this issue
and will not allow the deductiuon. I have seen other forums debate this
issue endlessly. However, the answer is clear: Such meals are NOT
deductible and should not be claimed.