Reading Tax Court cases can be fun sometimes.
A 2001 decision allowed the owners of a scrap yard to deduct cat food. The property was prone to snakes and rats so the owners encouraged wild cats to visit their their property by leaving cat food scatted throughout the property. The court allowed the deduction, or as the bottom of page 18 of the decision reads, the IRS conceded the deduction and declined to argue against it 🙂 Who could argue with such a harmless, fuzzy critter?
Cat Food Allowed as a Deduction in Tax Court Case