Moss v. Commissioner
United States Court of Appeals for the Seventh Circuit
758 F.2d 211 (7th Cir. 1985)
John Moss (plaintiff), a law-firm partner who spent most working days trying cases in court, attended daily lunch meetings with his firm's other attorneys at a reasonably priced, conveniently located restaurant during court recesses, where they assigned hearings, discussed ongoing cases, and sought the managing partner's required approval for settlements; Moss claimed a business-meal tax deduction for his share of these daily lunches, which the tax commissioner (defendant) denied. The tax court entered judgment for the commissioner, and Moss appealed.
Whether the degree to which expenses are business or personal determines whether they are deductible under federal tax law.