MOSS v. C.I.R.

No. 84-1820.

758 F.2d 211 (1985)

John D. MOSS, Jr. and Diane C. Moss, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided March 27, 1985.

Rehearing and Rehearing Denied April 25, 1985.


Attorney(s) appearing for the Case

Eugene L. Mahoney, Mahoney & Zdeb, Chicago, Ill., for petitioners-appellants.

Jonathan S. Cohen, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before CUMMINGS, Chief Judge, and BAUER and POSNER, Circuit Judges.


Rehearing and Rehearing En Banc Denied April 25, 1985.

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...

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