United States Sixth Circuit
CHURCHILL DOWNS, INC. v. COMM'R OF INTERNAL REVENUE, 01-1274
Expenses related to dinners and events held by a horse race track owner and operator qualify as "entertainment" under 36 C.F.R. section 1.274-2(b)(1)(ii)'s objective standard.
Appellate Information
- Decided 10/08/2002
- Published 10/08/2002
Judges
- Before BOGGS, SILER, and MOORE, Circuit Judges.
Court
- United States Sixth Circuit
Counsel
- For Appellant:
- Byron E. Leet (argued and briefed), Paul J. Dyar, Paul J. Cox, C. Tyson Gorman (briefed), Wyatt, Tarrant & Combs, Louisville, Kentucky, for Appellants.
- For Appellees:
- Stuart L. Brown, Internal Revenue Service, Washington, DC, Richard Farber (briefed), Karen D. Utiger (argued and briefed), United States Department of Justice, Appellate Section Tax Division, Washington, DC, for Appellee.