Martin A. Kapp v. Commissioner

T.C. Memo. 2019-84

UNITED STATES TAX COURT MARTIN A. KAPP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 18468-11L, 18470-11L. Filed July 9, 2019. P and his employees prepared thousands of tax returns and/or schedules for mariner taxpayers for the taxable years 2000 through 2006. The tax returns and schedules consistently claimed expense deductions for meals and incidental expenses using revenue procedures permitting taxpayers to deduct the cost of meals and incidental expenses paid or incurred without the need to substantiate the amount. It was standard operating…