Legal Opinion
Kurtz v. Commissioner
Court of Appeals for the Eleventh Circuit
Decided July 23, 2009No. 08-15209PublishedCited by 2 opinions
1Opinion of the Court
QUIST, District Judge:
The Internal Revenue Code permits an individual to deduct from his federally taxable income “amounts expended for meals ... while away from home in the pursuit of a trade or business.” 26 U.S.C. § 162(a)(2). This deduction is limited to “50 percent of the amount” expended. 26 U.S.C. § 274(n)(l). There are, however, exceptions to this limitation. One such exception permits a taxpayer to deduct 100 percent of the expense for “food or beverages required by any Federal law to be provided to crew members of a commercial vessel.” 26 U.S.C. § 274(n)(2)(E)(i). (italics added.)…
2Cases cited18 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Shotz v. City of Plantation, FLCourt of Appeals for the Eleventh Circuit · 2003
- CBS Inc., Fox Broadcasting Co. v. Primetime 24 Joint VentureCourt of Appeals for the Eleventh Circuit · 2001
- Donald Feldman and Patricia Feldman, A/K/A Patsy Jane Feldman v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1994
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3Cited by2 opinions
- Borkowski v. F/V MADISON KATECourt of Appeals for the First Circuit · 2010
- Matthew John Thompson v. B. SmithCourt of Appeals for the Eleventh Circuit · 2020