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UNITED STATES v. BARRETT

No. 19986.

321 F.2d 911 (1963)

UNITED STATES of America, Appellant, v. Daniel F. BARRETT and Margaret G. Barrett; Edgar B. Garner and Evelyn T. Garner, Appellees.

United States Court of Appeals Fifth Circuit.

August 27, 1963.

Attorney(s) appearing for the Case

Earl J. Silbert, Atty., Lee A. Jackson, David O. Walter, Karl Schmeidler, Attys., Dept. of Justice, Washington, D. C., Robert E. Hauberg, U. S. Atty., E. R. Holmes, Jr., Asst. U. S. Atty., Jackson, Miss., Louis F. Oberdorfer, Asst. Atty. Gen., for appellant.

deQuincy V. Sutton, Meridian, William E. Logan, Gulfport, Miss., for appellees.

Before CAMERON, BROWN and WISDOM, Circuit Judges.

WISDOM, Circuit Judge.

In this case the district court held that amounts paid to members of the Mississippi Highway Patrol as reimbursement for the cost of meals purchased while on duty are not includable in their gross income under Section 61 of the Internal Revenue Code of 1954. We affirm.

Barrett, an inspector-patrolman, and Garner, a patrolman, both employed by the Mississippi Highway Patrol, had a regular daily...

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