Respondent, on the other hand, urges us to reject the rationale of Hanson and again reiterate our long-standing approval of his overnight rule in denying claimed deductions for the cost of meals. See and compare Fred Marion Osteen, 14 T.C. 1261 (1950); Sam J. Herrin, 28 T.C. 1303 (1957); Joseph M. Winn, 32 T.C. 220 (1959); Al J. Smith, 33 T.C. 861 (1960); and Allan L. Hanson, 35 T.C. 413, 417 (1960). It is quite apparent that the overnight rule has had a stormy past.

Other Courts have not. Mortrud v. Commissioner, 44 T.C. 208 (1965); Armstrong v. Commissioner, 43 T.C. 733 (1965); Smith v. Commissioner, 33 T.C. 861 (1960); Winn v. Commissioner, 32 T.C. 220 (1959); Herrin v. Commissioner, 28 T.C. 1303 (1957); Osteen v. Commissioner, 14 T.C. 1261 (1950). However, in Bagley v. Commissioner, 46 T.C. 176 (1966) the Tax Court reconsidered its prior decisions and allowed a deduction for expense of meals incurred on business trips which did not last overnight.

In commenting on the Osteen case in Williams v. Patterson, 286 F.2d 333 (C.A. 5, 1961), the U.S. Court of Appeals said: ‘The Tax Court, properly, we think, denied Osteen a deduction for meals at Charlotte.’ See also Louis Drill, 8 T.C. 902 (cost of meals held to be personal); and Sam J. Herrin, 28 T.C. 1303 (truck-driver who regularly ate all three meals during his daily turnaround run of 346 miles in approximately 14 hours, held not ‘away from home’ within the intendment of Section 23(a)(1)(A), I.R.C. 1939). In the instant case we think what petitioner was doing day after day and week after week in the operation of his dairy business was purely routing.

We do not reach the question concerning the validity of the ‘overnight’ requirement and therefore Hanson does not apply. We think this case is controlled by our decisions in Fred Marion Osteen, 14 T.C. 1261 (1950), and Sam J. Herrin, 28 T.C. 1303 (1957). In the Osteen case we stated:

Respondent's application of the overnight rule as a test for the allowability of meal expenses has been upheld in many decisions of this Court. See Fred Marion Osteen, 14 T.C. 1261; Sam J. Herrin, 28 T.C. 1303; Al J. Smith, 33 T.C. 861. Rev. Rul. 54-497, 1954-2 C.B. 75; Rev. Rul. 56-508, 1956-2 C.B. 126.

It is a well established rule that expenses for meals while at work, or en route to or from work, are personal expenses and are not deductible under section 23(a)(1)(A). Louis Drill, 8 T.C. 902; Fred Marion Osteen, 14 T.C. 1261; Sam J. Herrin, 28 T.C. 1303; O'Toole v. Commissioner, supra. Deduction for meals in the amount of $520 is not allowable.