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Moss v. Commissioner

80 T.C. 1073 (1983)

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Moss v. Commissioner

United States Tax Court

80 T.C. 1073 (1983)

Facts

John Moss (plaintiff) was an attorney at a busy law firm. Every day, the lawyers at the firm met at a café near the courthouse for a lunch meeting to discuss the firm’s business. Because the lawyers were busy and often spent the day outside the firm’s office, the lunch meetings were the most convenient time and location for the lawyers to convene and exchange advice. The firm paid for the daily lunches. Moss deducted his share of the lunch costs on his income-tax return as business expenses. The Commissioner of Internal Revenue (the Commissioner) (defendant) disallowed the deductions. The Commissioner viewed the cost of the food at the daily lunch meetings as inherently personal expenses. Moss petitioned the United States Tax Court for a redetermination.

Rule of Law

Issue

Holding and Reasoning (Wilbur, J.)

Concurrence (Sterrett, J.)

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