Rev. Rul. 55-236

The principles enunciated in Revenue Ruling 54-497, C.B. 1954-2, 75, and other rulings cited therein, concerning the deductibility and substantiation of traveling and related expenses incurred by railroad employees, are equally applicable to long line truck drivers who incur expenses for meals and lodging while away from their home terminal in the pursuit of their trade or business. Since a taxpayer's `home terminal' is not limited to a particular building or property, but includes the entire city or general locality which constitutes his principal or regular post of duty, the cost of meals purchased within such general area at the beginning or end of a long line truck driver's run represents a nondeductible living expense. See Revenue Ruling 55-109, page 261 of this Bulletin, and cases cited in the sixth paragraph thereof