The Boston Bruins’ Meal Expenses Set Precedent for De Minimis Fringe Benefits

The U.S. Tax Court recently held in Jacobs v. Commissioner[1] that the owners of the Boston Bruins, a National Hockey League (NHL) franchise based in Boston, could deduct the full amount of expenses spent on meals for players and all traveling staff at hotels during away games. The limitation on meal and entertainment expenses and…

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Supreme Court Distinguishes Design Features from Useful Articles

Every year the Supreme Court continues to distill and define the rules of intellectual property law, and this year is no different. There are several cases before the high court in this term that involve intellectual property rights, including one about whether a copyrightable or patentable design feature can be distinguished and protected from a…

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