Walliser v. Commissioner
United States Tax Court
72 T.C. 433 (1974)
Business-related entertainment, amusement, or recreation (EAR) expenses are tax deductible only if directly related to the active conduct of the taxpayer’s business.
Relevant Facts
James Walliser, a Texas bank officer, traveled on recreational tours with builders, incurring expenses he claimed as tax-deductible business expenses. The IRS disallowed these deductions, categorizing them as personal entertainment, amusement, or recreation expenses.
Issue
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Holding & Reasoning
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Concurrence
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Dissent
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Last updated:
December 8, 2023
Judicial Opinion
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Procedural History
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Citations
72 T.C. 433 (1974)