Revisit boat office.....

[Elrod]

This here fella really enjoyed his office/boat.....And it even redeemed Lieutenant Dan.

...............

Dedicated in memory to his friend.... Bubba.

 

[JimTaxes]

Does anyone else think that this has to be considered:

 

What Can I Deduct?

To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary.

[OldJack]

I would, in most cases, state that the taxpayer is the one that determines what is ordinary and necessary for his business.  After all it is his business and his tax return.  If the expense is material and questionable the taxpayer should be advised by the preparer and if the taxpayer insist on deductible then preparer should withdraw from the preparation.

[Roberts]

I agree with the client making that determination.

Is it really ordinary and necessary for a client to have an office in a $75 per square foot building? That's not for me to decide.