Study Aids
Case Briefs Overview
Casebooks
Case Briefs
C

Churchill Downs, Inc. v. Commissioner

115 T.C. 279 (2000)

From our private database of 47,000+ case briefs, written and edited by humans—never with AI.

Churchill Downs, Inc. v. Commissioner

United States Tax Court
115 T.C. 279 (2000)

Facts

Churchill Downs, Inc. (plaintiff) owned and operated a horse-racing facility in Louisville, Kentucky. Churchill Downs sponsored the Kentucky Derby and, on a rotating basis, the Breeders’ Cup. Churchill Downs also hosted and paid for a number of promotional events surrounding the Kentucky Derby and the Breeders’ Cup, including cocktail parties, dinners, brunches, and a hospitality tent for the press. The events were primarily attended by horsemen, sponsors, racing officials, VIPs, media personnel, and Churchill Downs employees. Churchill Downs was required to put on some of the Breeders’ Cup events by contract. On its 1994 and 1995 tax returns, Churchill Downs claimed deductions for the food and entertainment expenses it incurred hosting the Kentucky Derby and Breeders’ Cup events. The commissioner of internal revenue (defendant) determined deficiencies on the grounds that the deductions were limited by Internal Revenue Code § 274(n)(1), and Churchill Downs sought review in the tax court.

Rule of Law

Issue

Holding and Reasoning (Laro, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 899,000 law students since 2011. Some law schools even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 899,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 47,000 briefs, keyed to 994 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 899,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 47,000 briefs - keyed to 994 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership

Casebooks

Federal Income Tax

Key Terms