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TOWNSEND INDUSTRIES INC. v. U.S.

No. 02-3756.

342 F.3d 890 (2003)

Townsend Industries, Inc., Appellant, v. United States of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: September 15, 2003.

Attorney(s) appearing for the Case

Bruce B. Graves, argued, Des Moines, IA, for appellant.

Joel McElvain, argued, Dept. of Justice, Washington, DC (Teresa E. McLaughlin, on the brief), for appellee.

Before BOWMAN and BYE, Circuit Judges, and ERICKSEN, District Judge.

BOWMAN, Circuit Judge.

This is a case about the taxability of business and entertainment expenses spent on a Canadian fishing trip. After the Internal Revenue Service determined that the per-employee cost of Townsend Industries' annual fishing trip was wages, it assessed deficiencies against the company for the 1996 and 1997 tax years. Townsend paid a portion of the deficiency and filed a 26 U.S.C. § 7422 (2000) suit...

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