Question on an age old debate!

Alright, here goes... at work today we touched on that age old debate... "Calories in - Calories out"! As far as caloric burn and weight loss goes, does it matter what time of day you eat your calories?

Regardless of whether I eat that cookie after an early afternoon walk (but right before going to bed) or as a snack in the early afternoon (before the same walk) the same calories are consumed and the same walk performed. Will my body burn those calories the same if eaten right before going to bed for the night or earlier in the afternoon? Does it matter if I eat my calories right before going to sleep for the night vs. earlier in the afternoon or evening?

I have been reading on this forum, the time of day food is consumed is irrelevant... a calorie consumed is the same calorie consumed regardless of the time of day. If this is true, is there some scientific data out there to support this?

If my understanding (the time of day food is consumed is irrelevant), then I need data that supports this... (I work with scientists and engineers that say this is a bunch of hooey!)

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