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time was the most convenient time at which to meet. We
are also convinced that the partnership benefited from
the exchange of information and ideas that occurred.
But this does not make his lunch deductible any
more than riding to work together each morning to
discuss partnership affairs would make his share of the
commuting costs deductible. * * * [Moss v.
Commissioner, supra at 1080-1081.]
In affirming this Court's decision in Moss v. Commissioner,
supra, the U.S. Court of Appeals for the Seventh Circuit focused
on the lack of a business objective for the meals, distinguishing
meals with "outsiders", such as clients or customers, from meals
with coworkers:
[Coworkers] know each other well already; they don't
need the social lubrication that a meal with an
outsider provides--at least don't need it daily.
* * * * * * *
* * * the meal itself was not an organic part of the
meeting, * * * where the business objective, to be
fully achieved, required sharing a meal. [Moss v.
Commissioner, 758 F.2d at 213-214.]
Similarly, in Hankenson v. Commissioner, T.C. Memo. 1984-
200, this Court held that expenses of meals incurred by a
physician in the course of frequent lunchtime meetings which he
hosted for nurses and medical colleagues constituted
nondeductible personal expenses, because of the absence of a
clear nexus between the expenses and the taxpayer's production of
income.
In the instant case, sharing a meal with Dr. Zimmerman was
not integral to petitioner's business objectives and has not been
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