Paul L. Caron
Dean





Tuesday, April 14, 2015

Tax Court: A Snickers Bar Is Not a Deductible Business Expense

SnickersIn Cvancara v. Commissioner, T.C. Memo. 2013-20, the Tax Court disallowed a business expense deduction for a Snickers bar consumed while working.

 

https://taxprof.typepad.com/taxprof_blog/2015/04/tax-court-a-snickers-bar-.html

Tax | Permalink

Comments

This is SNL material. I love it!

Posted by: AC Lopez | Apr 15, 2015 1:50:43 PM

The IRS better be sure she claims that $0.89 as income this year...

Posted by: Marissa C | Apr 15, 2015 10:34:46 AM

The dumbing down of America. Not deductible. Decided long ago by a reported TC decision.

Stupid video.

Such people need to get a life and stop eating Snickers bars. Everyone has to have their x minutes of "fame" even if they reveal just how idiotic they are.

Posted by: Diogenes | Apr 15, 2015 6:12:26 AM

Obviously, the Tax Court has been subverted by the First Lady.

Posted by: Tiny Montgomery | Apr 14, 2015 10:53:54 PM

The Pop Tarts were for the kids at the school she ran! Juice boxes and pop tarts were fine. The Snickers and coffee for her to run it, and no different from the Snickers I just ate at work while reading legal blogs.

Posted by: Mario | Apr 14, 2015 2:55:32 PM

But the Pop Tarts were deductible!
Table footnote #6.

Posted by: Tu Phat | Apr 14, 2015 8:14:48 AM

To be fair to the IRS and the Tax Court, this case is not about the deductibility of a candy bar. It is a fifty page opinion that deals with a myriad of accounting issues, one of which is whether certain expenses are personal or business expenses. I suspect that the candy bar was found to be a personal expense. Even for an aggregator, some context would sometimes be useful.

Posted by: Mark Siegal | Apr 14, 2015 7:32:19 AM