QUESTION: Can Robert Lee deduct the expenses?
NERDY DETAIL: The tax law changed after this case was decided, so the decision today would be easier than it was back in the 1950s. Still, could he deduct the boat expenses in the 1950s?
COMMENT: Folks, do not say this when you are trying to persuade a Court.
The conclusion that the expenditures here involved were primarily related to petitioner’s pleasure and only incidentally related to his business seems inescapable.”