Townsend Industries, Inc. v. United States
United States Court of Appeals for the Eighth Circuit
342 F.3d 890 (2003)
Relevant factsFree
Townsend (plaintiff) paid for an annual fishing trip that included a CEO business briefing, ongoing informal work discussions throughout, and served as the venue where product developers introduced new products to the national sales team, and the IRS assessed tax deficiencies on the trip's per-employee cost as taxable wages, which Townsend paid then sued to recover.
IssueFree
Whether a working condition fringe benefit qualifies as wages for purposes of income taxation.