DANVILLE PLYWOOD CORP. v. U.S.

No. 89-1478.

899 F.2d 3 (1990)

DANVILLE PLYWOOD CORPORATION, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

March 21, 1990.


Attorney(s) appearing for the Case

John Y. Merrell, Merrell & Merrell, P.C., McLean, Va., argued for plaintiff-appellant. With him on the brief were John Y. Merrell, Jr., and John C. Donovan.

Howard M. Soloman, Dept. of Justice, Washington, D.C., argued for defendant-appellee. With him on the brief were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and Richard Farber.

Before MARKEY, Chief Judge, FRIEDMAN, Senior Circuit Judge, and MILLS, District Judge.


RICHARD MILLS, District Judge.

Were these "entertainment expenses"?

Danville Plywood Corporation (Danville) appeals a decision by the United States Claims Court upholding the disallowance by the Commissioner of Internal Revenue (Commissioner) of $98,297.83 Danville claimed on its 1980 and 1981 tax returns as "entertainment expenses." 16 Cl.Ct. 584.1

We affirm.

I. Facts<...

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