24. Februar 2016 Golf tournament cost allowed for brewery but disallowed for ... The Supreme Tax Court has allowed a brewery a deduction for financing a golf tournament series under its contract to supply beverages to the participating clubs, but disallowed similar costs of an insurance agency incurred in the course of sponsoring a charitable promotion. Kategorien: Supreme Tax Court casesSchlagwörter: Sponsoring, business expense, entertainm ...
13. September 2012 No deduction for ship charter for customer entertaining The Supreme Tax Court has held that the costs of chartering a sailing ship for customer entertainment during a regatta are disallowable in full. Kategorien: Supreme Tax Court casesSchlagwörter: entertainment, ship charter, yachting
25. Januar 2012 Hotel entertainment in own restaurant subject to general res ... The Supreme Tax Court has ruled that a hotel entertaining customers in its own restaurant is subject to the general 30% disallowance of otherwise reasonable business entertaining cost. Kategorien: Supreme Tax Court casesSchlagwörter: entertainment, business entertainment