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NOTES 425 Tax Lawyer, Vol. 54, No. 2 NOTE BUSINESS EXPENSE DEDUCTION FOR PRIVATE JET ALLOWED IF REASONABLE: KURZET V. COMMISSIONER In Kurzet v. Commissioner,1 the Tenth Circuit held that the Tax Court erred in determining that expenses attributable to the use of the taxpayers’ Lear jet were not deductible pursuant to section 162(a). The Tenth Circuit concluded that the Tax Court improperly treated the amount of depreciation claimed on the jet when it considered whether the expenses the taxpayers...