24.02.2016 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. Categories: Supreme Tax Court casesKeywords: Sponsoring, business expense, entertainm ...
13.09.2012 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. Categories: Supreme Tax Court casesKeywords: entertainment, ship charter, yachting
25.01.2012 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. Categories: Supreme Tax Court casesKeywords: entertainment, business entertainment
