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Income Tax Keyed to Graetz
Moss v. Commissioner
Citation:80 T.C. 1073 (1983)
Petitioner was a partner in a Chicago law firm and would meet everyday for lunch in 1976 and 1977 at the Café Angelo for lunch. His firm would pay for the lunch for him and the lawyers who attended these lunch meetings. At the meetings, the lawyers would discuss current litigation problems, scheduling, assignments, and other issues. Petitioner, in calculating his taxable income, deducted his share of the lunch expenses his firm paid for. The Commissioner of Internal Revenue disallowed the deductions, asserting that the lunches are personal and therefore nondeductible expenses.
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