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.