This section contains the nature of the case and procedural background.

Moss (P) was a partner in a small trial firm specializing in defense work for one insurance company. Each of the lawyers carried a heavy caseload of more than 300 cases and spent most of their time in court. They met for lunch each day at Cafe Angelo near their office and discussed their cases and dispositions with the head of the firm. Lunchtime was the daily meeting as court was in recess during that time and there was no suggestion that they dawdled over their lunch or that the Cafe was luxurious. P appealed the decision of the Tax Court disallowing deductions of a little more than $1,000 in each of two years representing P’s share of the lunch expenses at the Cafe.

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