Every once and a while I stumble over something in my work that I find ever so entertaining. It just happened again when I came across a decision by the Court of Appeals for the Sixth Circuit involving a dispute between the IRS and Townsend Industries of Altoona, Iowa.

The company manufactures the T-51, a product that allows offset printers to produce two-color documents in a single pass through a printing press. The IRS was arguing that the per-employee costs of Townsend's annual fishing trip to an Ontario, Canada resort were employee wages and a portion of those "wages" should have been withheld for income tax, social Security, and Medicare taxes. Townsend argued that they were deductible business expenses.

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