Paul L. Caron

Wednesday, February 13, 2013

Tax Court: Snickers Bars Are Not Deductible

SnickersJack Bogdanski (Lewis & Clark) shared with the TaxProf Email Discussion Group the Tax Court's momentous holding in Cvancara v. Commissioner, T.C. Memo. 2013-20 (Jan. 17, 2013):

We find that the Mars Snickers bar is personal.

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Pardon my Snicker

Posted by: David Cay Johnston | Feb 14, 2013 12:15:43 PM

The husband worked for the IRS. Employee audits can get down to arguing about small amounts because the employee being audited wants to avoid a deficiency, no matter how small.

Posted by: Elmer Stoup | Feb 14, 2013 7:11:21 AM

I worked, years ago, at a big financial services company that charged less-than-employer's-cost for meals in the cafeteria. When the IRS guys started an employment tax audit, and suggested they were going to raise the fringe benefit argument (this was before the amendment to sec. 119 and the enactment of sec. 132) they stopped eating there.

Posted by: eli bortman | Feb 14, 2013 3:49:13 AM

The Service got so down into the numbers that it disallowed 7 items totaling $22.74 for coffee...COFFEE!!! It classified coffee as a personal expense. No wonder they feel understaffed, getting that picky. The lesson is, when the IRS comes to my office and I offer the revenue officer a cup of coffee, I'll first ask him if I get to deduct it or would he rather reimburse me for this personal expense.

Posted by: Woody | Feb 13, 2013 6:36:16 AM