Spacesaver Corp. v. Wisconsin Department of Revenue

SpaceSaver Corporation claimed deductions on its state franchise tax returns for 1977 through 1981 for the expenses of its employes’ wives when they attended its annual sales meetings. The department of revenue disallowed the deductions. The tax appeals commission affirmed the department and the circuit court’s order affirmed the commission’s decision. SpaceSaver appeals from that order. *500We agree that because the taxpayer failed to show that the wives’ presence at the meetings had a bona fide business purpose, the department properly disallowed the deduction. We therefore affirm.

Following an…