Quimbee logo with url
From our private database of 14,300+ case briefs...

Moss v. Commissioner

United States Court of Appeals for the Seventh Circuit
758 F.2d 211 (1985)


John Moss, who was a lawyer in a Chicago law firm, and his wife (plaintiffs) deducted the cost of his weekday lunches as a tax-deductible business expense under § 162(a) of the federal tax code. The law firm’s eight lawyers knew and worked well with each other. The lawyers had to meet each day to set their schedules and trial strategies, but because of their schedules and the unavailability of office conference space, the lawyers could only meet over lunch at a nearby restaurant. Clients rarely attended these lunch meetings. The meetings were brief, and the lawyers spent no more money at the restaurant than they would have spent on lunch anywhere else in Chicago. The commissioner of internal revenue (commissioner) (defendant) determined that Moss’s lunch costs were nondeductible personal expenses, and disallowed the § 162(a) business-expenses deduction that Moss and his wife sought. The Mosses filed a petition challenging the disallowance in tax court, which ruled for the commissioner. The Mosses appealed.

Rule of Law


Holding and Reasoning (Posner, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 256,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 14,300 briefs, keyed to 191 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.