Moss v. Commissioner
United States Tax Court
Petitioner, a partner of a law firm specializing in litigation, met with his colleagues each day at noon to discuss firm business, e.g., case assignments, scheduling, settlements. The lunches were paid for by the partnership. Respondent disallowed petitioner's distributive share of these expenses. Held, luncheon costs incurred at these meetings are nondeductible personal expenses. Sec. 262, I.R.C. 1954.
1Opinion of the Court
Wilbur, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax for the taxable year 1976 of $1,125 and for 1977 of $1,351. After concessions by the respondent, the sole issue for our decision is whether petitioner is entitled to deduct his share of the partnership’s expenses representing daily business luncheon meetings.
FINDINGS OF FACT
Some of the facts have been stipulated and those facts are so found. The stipulation of facts and the attached exhibits are incorporated by this reference.
The petitioners are husband and wife who resided in Chicago, Ill., when they timely…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Sharon v. CommissionerUnited States Tax Court · 1976
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Sutter v. CommissionerUnited States Tax Court · 1953
13 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- John D. Moss, Jr. And Diane C. Moss v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Pollei v. CommissionerUnited States Tax Court · 1990
- Arrowhead Mt. Getaway v. CommissionerUnited States Tax Court · 1995
- Pollei v. CommissionerUnited States Tax Court · 1986
- Hankenson v. CommissionerUnited States Tax Court · 1984
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