A couple operating a family business known as Columbia North East Used Parts, a junkyard, deducted the cost of cat food for a bunch of stray cats as an ordinary and necessary business expense. The junkyard would feed the cats to control the rats and snakes and other rodent issues.
The IRS disallowed the deduction but it was taken to tax court and the court agreed with the taxpayers, stating that it a necessary expense, defined as appropriate and helpful and allowed the cost to be deductible.
