The taxpayers, who purchased their meals while operating ferries, but who returned to their homes each evening, were not entitled to the deduction, because they were required to make disbursements only for meals, and not for "meals and lodging". Bowie T.C.J. stated (at para. 11):
"The words 'and' in its plain meaning is clearly conjunctive. In cases of ambiguity it has been interpreted otherwise, in order to achieve the object of the legislation ... . The deduction for meals is not intended to be available to workers who return to their homes each night as a matter of course."