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MOSS v. COMMISSIONER

Docket No. 9975-80.

80 T.C. 1073 (1983)

JOHN D. MOSS, JR., AND DIANE C. MOSS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 25, 1983.

Attorney(s) appearing for the Case

Eugene L. Mahoney and Arnold A. Silvestri, for the petitioners.

Tom P. Quinn, for the respondent.

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...

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