Legal Opinion
John D. Moss, Jr. And Diane C. Moss v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided April 25, 1985No. 84-1820PublishedCited by 36 opinions
1Opinion of the Court
POSNER, Circuit Judge.
The taxpayers, a lawyer named Moss and his wife, appeal from a decision of the Tax Court disallowing federal income tax deductions of a little more than $1,000 in each of two years, representing Moss’s share of his law firm’s lunch expense at the Cafe Angelo in Chicago. 80 T.C. 1073 (1983). The Tax Court’s decision in this case has attracted some attention in tax circles because of its implications for the general problem of the deductibility of business meals. See, e.g., McNally, Vulnerability of Entertainment and Meal Deductions Under the Sutter Rule, 62 Taxes 184…
2Cases cited7 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Sutter v. CommissionerUnited States Tax Court · 1953
- Richard R. Sibla v. Commissioner of Internal Revenue, Robert E. Cooper v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Moss v. CommissionerUnited States Tax Court · 1983
2 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Illinois Power Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Pollei v. CommissionerUnited States Tax Court · 1990
- Christey v. United StatesCourt of Appeals for the Eighth Circuit · 1988
- Arrowhead Mt. Getaway v. CommissionerUnited States Tax Court · 1995
- Thomas C. Cadwallader and Judy C. Douglas v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1990
31 more not listed; retrieve them via the Exa API.