February 12, 2016
- 220 Internal Revenue
- 220V Income Taxes
- 220V(I) Deductions
- 220V(I)2 Expenses
- 220k3364 Personal, family and living expenses
Expenses for cost of taxpayers’ son’s graduation party and flowers given by taxpayer husband to taxpayer wife and to their daughter for special occasions, such as birthday and Valentine’s Day, were nondeductible personal expenses, rather than business expenses.
Langer v. C.I.R., 2008 WL 4876819 (U.S. Tax Ct., 2008)