This case involves the question whether there really is a "free lunch." In 1986, concerned that the tax laws unfairly allowed high-income taxpayers to structure their business affairs in a manner that generated deductions for personal living expenses, Congress imposed, with certain exceptions, an 80% cap on the amount of deductions for business meals and entertainment.
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BOYD GAMING CORP. v. C.I.R.
177 F.3d 1096 (1999)
BOYD GAMING CORPORATION, f.k.a. The Boyd Group and Subsidiaries, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. California Hotel & Casino and Subsidiaries, Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee.
United States Court of Appeals, Ninth Circuit.https://leagle.com/images/logo.png
Argued and Submitted March 11, 1999.
Filed May 12, 1999.
Attorney(s) appearing for the Case
Charles L. Almond and Marie R. Yeates, Vinson & Elkins, Houston, Texas, for the petitioners-appellants.
Annette M. Wietecha, United States Department of Justice, Tax Division, Washington, D.C., for the respondent-appellee.
Gregory R. Smith, Irell & Manella, Los Angeles, California, for the amicus curiae.
Before: FERNANDEZ and McKEOWN, Circuit Judges, and WEINER, District Judge.
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