Moss v. Commissioner
United States Court of Appeals for the Seventh Circuit
758 F.2d 211 (1985)
- Written by Robert Taylor, JD
Facts
John Moss (plaintiff), an attorney, was a partner at a busy downtown law firm. Moss and the other attorneys at his firm spent most of each working day trying cases in court. For convenience, the attorneys had daily status meetings over lunch during court recess. The restaurant where the attorneys met was reasonably priced and conveniently located. At the daily lunch meetings, hearings for the afternoon and the next morning were assigned to attorneys. Also, ongoing cases were discussed with the managing partner, whose approval was required for any settlements. Moss claimed a business-meal tax deduction for his portion of the daily lunch expenses. The federal tax commissioner (commissioner) (defendant) denied Moss’s meal-expense deduction. Moss petitioned the United States Tax Court for a redetermination. The tax court entered judgment in favor of the commissioner. Moss appealed to the United States Court of Appeals for the Seventh Circuit.
Rule of Law
Issue
Holding and Reasoning (Posner, J.)
What to do next…
Here's why 810,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
