Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 56-49

1956-1 C.B. 152

Sec. 262

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Rev. Rul. 56-49

A fireman is not traveling away from home in the pursuit of his trade or business while performing services at his principal or regular post of duty, even though he works a 24-hour shift during which he must remain at the firehouse overnight and cannot leave his station for meals. The tax or business `home' of a fireman, as in the case of other taxpayers, is held to be his principal or regular post of duty. See Revenue Ruling 54-497, C.B. 1954-2, 75. Furthermore, a fireman who is assigned on different days to different locations within the same city or general area is not `away from home,' because a taxpayer's principal or regular post of duty is not limited to a particular building or property, but includes the entire city or general locality in which he customarily carries on his trade or business. See the sixth paragraph in Revenue Ruling 55-109, C.B. 1955-1, 261. Thus, the expenses incurred by a fireman for meals consumed at a firehouse under the circumstances referred to herein are not deductible as traveling or business expenses, but represent nondeductible living expenses. See Jess H. Taylor et al. v. Commissioner , Tax Court Memorandum Opinion entered June 24, 1952.