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KURTZ v. C.I.R.

No. 08-15209.

575 F.3d 1275 (2009)

Mike KURTZ, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

July 23, 2009.

Attorney(s) appearing for the Case

Lawrence J. Roberts, Lawrence J. Roberts & Associates, P.A., Coral Gables, FL, for Petitioner-Appellant.

Curtis C. Pett and Michael J. Haungs, U.S. Dept. of Justice, Appellate Sec., Tax Div., Washington, DC, for Respondent-Appellee.

Before BLACK and MARCUS, Circuit Judges, and QUIST, District Judge.

QUIST, District Judge:

The Internal Revenue Code permits an individual to deduct from his federally taxable income "amounts expended for meals... while away from home in the pursuit of a trade or business." 26 U.S.C. § 162(a)(2). This deduction is limited to "50 percent of the amount" expended. 26 U.S.C. § 274(n)(1). There are, however, exceptions to this limitation. One such exception permits a taxpayer to deduct 100 percent of the expense for "food or...

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