Thursday, September 2, 2004
In Wheir v. Commissioner, T.C. Summary Opinion 2004-117 (Aug. 30, 2004), the Tax Court denied a bodybuilder’s § 162 deduction for the 3 pounds of buffalo meat he ate each day, as well nutritional milk shakes, because “[s]uch items may well be consumed not only by bodybuilders but also by others interested in their health and physical appearance.” For an interesting commentary on the case, see the Roth & Company CPA web site.
One response to “Tax Court Denies Bodybuilder’s Deduction for Buffalo Meat and Nutritional Shakes”
Well, there goes ANOTHER one of my potential deductions down the drain.