Danville Plywood Corp. v. United States

OPINION

REGINALD W. GIBSON, Judge:

INTRODUCTION

Danville Plywood Corporation (hereinafter taxpayer, plaintiff, or Danville) filed

the instant suit on September 2,1986, seeking refund of $45,217.01 in paid corporate income taxes and interest levied by the Commissioner of Internal Revenue (Commissioner), against its fiscal years 1980 and 1981 tax returns. Subject additional tax assessments resulted from the Commissioner’s disallowance of certain entertainment expenses claimed per returns by Dan-ville (as advertising expenses) in connection with an alleged “Super Bowl Sales Seminar” 1 (seminar).…