skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Attorney's racing activities fall short of the finish line

Journal of Accountancy, 2023-06, Vol.234 (6), p.9-10

Copyright American Institute of Certified Public Accountants Jun 2023 ;ISSN: 0021-8448 ;EISSN: 1945-0729

Full text available

Citations Cited by
  • Title:
    Attorney's racing activities fall short of the finish line
  • Author: McKinley, John ; Geiszler, Matthew
  • Subjects: Advertising ; Attorneys ; Business expenses ; IRS disallowance ; Law firms ; Tax court decisions ; Tax courts
  • Is Part Of: Journal of Accountancy, 2023-06, Vol.234 (6), p.9-10
  • Description: A taxpayer participated in auto races for personal enjoyment rather than to advertise his law practice, the Tax Court holds. The Tax Court held that an attorney's race car costs did not constitute deductible advertising expenses. [...]the court noted that even if Avery had raced in relevant markets, the decals with his name and law firm were in relatively small print, which it considered to be on the "opposite end of the spectrum from (say) a billboard or newspaper ad."
  • Publisher: New York: American Institute of Certified Public Accountants
  • Language: English
  • Identifier: ISSN: 0021-8448
    EISSN: 1945-0729
  • Source: Alma/SFX Local Collection
    ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait