Deductibility of the Wife's Travel as a Business of Expense
Loading...
Authors
Minahan, John C.
Issue Date
1973
Volume
6
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
INTRODUCTION|In a recent News Release the Internal Revenue Service instructed its agents to scrutinize deductions for business trips that appear to be vacations in disguise. It can be expected that the auditor's roving eye will again focus upon the deduction of travel expenses attributed to the wife who accompanies her husband on a business trip. The deductibility of the wife's travel expenses has been the subject of several periodical articles three revenue rulings,, and an abundance of case law. As generally stated, the wife's travel expenses may be deducted as the ordinary and necessary business expenses of her husband where her presence on the trip has a bona fide business purpose, and the services performed by her are not merely incidental., The above test is easily stated, but is difficult to apply to specific facts. It is the purpose of this article to clarify the phrase "bona fide business purpose" and to provide some concrete ideas...
Description
Citation
6 Creighton L. Rev. 91 (1972-1973)
Publisher
Creighton University School of Law