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
John D. Moss, Jr., and Diane C. Moss, Petitioners v. Commissioner of Internal Revenue, Respondent
Moss v. Commissioner
Docket No. 9975-80
United States Tax Court
80 T.C. 1073; 1983 U.S. Tax Ct. LEXIS 73; 80 T.C. No. 57;
May 25, 1983, Filed
Decision will be entered under Rule 155.
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…
Also in this document: Concurrence.
2Cases cited19 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
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