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,
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