Checkpoint Contents Federal Library Federal Source Materials Federal Tax Decisions Tax Court Memorandum Decisions Tax Court & Board of Tax Appeals Memorandum Decisions (Prior Years) 1992 TC Memo 1992-741 - TC Memo 1992-702 Judy Dunkelberger, TC Memo 1992-723, Code Sec(s). 162; 262; 274; 6653, 12/22/1992 Tax Court & Board of Tax Appeals Memorandum Decisions Judy Dunkelberger, TC Memo 1992-723 , Code Sec(s) 162. JUDY DUNKELBERGER. Case Information: [pg. 92-3636] Code Sec(s): 162 Docket: Docket No. 20889-90 Date Issued 12/22/1992 Judge: Opinion by BUCKLEY, Sp. Tr.J. Tax Year(s): Year 1988 Disposition: Decision for Taxpayer in part and for Commissioner in part. Cites: TC Memo 1992 -723, RIA TC Memo P 92723, 64 CCH TCM 1567. HEADNOTE 1. Business expenses. Taxpayer could deduct cost of taking computer vendors to lunch as ordinary and necessary business expense: lunches were directly related to taxpayer's trade or business as computer consultant and design manager and involved active conduct of business. Lunches were part of taxpayer's duties as manager and consultant, which her employer expected her to bear without reimbursement. Costs weren't extravagant, but were limited to 80% cap under [ IRC 274(n). Cost of meals, parties, doughnuts, and flowers for employees under her supervision weren't deductible: they weren't ordinary and necessary expenses. Reference(s): 1 1625.058(20) ; 1 2745.01(25) . Code Sec. 162; Code Sec. 274