§10303

section 10303 ( 2000 ) provides in relevant part : (a) A seaman shall be served at lest 3 meals a day that total at least 3 , 100 calories , including adequate water and adequate protein , vitami s, and minerals in accordance with the United States ecommended Daily Allowances . (c) This section does not apply to a fishing or whaling vessel or a yacht .

10303 (2000), meals provided to mariners must "total at least 3100 calories/day" and be nutritionallybalanced. According to petitioner, since the purported $8 to $10 per day grocery allowance is not sufficient to meet these requirements, "the food provided is not considered a meal" for tax purposes. RA 2°In September 2006 petitioner testified

10303 (2000), meals provided to mariners must "total at least 3100 calories/day" and be nutritionallybalanced. According to petitioner, since the purported $8 to $10 per day grocery allowance is not sufficient to meet these requirements, "the food provided is not considered a meal" for tax purposes. RA 2°In September 2006 petitioner testified