Title
7--EIZEN
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NOTES 645 Tax Lawyer, Vol. 55, No. 2 NOTE DEDUCTIONS MAY EXCEED INCOME TO EMPLOYEES FOR ENTERTAINMENT FRINGE BENEFITS UNDER SECTION 274: SUTHERLAND LUMBER-SOUTHWEST, INC. V. COMMISSIONER In Sutherland Lumber-Southwest, Inc. v. Commissioner, a case of first impressiion the Eighth Circuit held that the business expense deduction for operating a corporate jet for an employee’s vacation flight was not limited to the amount of income attributed to the employee as a fringe benefit.1 Rather, under...

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