CAT FOOD IS DEDUCTIBLE?
From Peter Blank, The Kiplinger Washington Editors?in the original article on http://money.msn.com/taxes/14-extraordinary-tax-deductions-1
Here are?two feline examples of?the types of extraordinary deductions that?have been?allowed by the IRS:
Cat food, part one
A couple who owned a junkyard were allowed to write off the cost of cat food they set out to attract wild cats. They argued that the feral felines did more than just eat; they also took care of snakes and rats on the property, making the place safer for customers. When the case reached the Tax Court, IRS lawyers conceded that the cost was deductible.
?Cat food, part two
A woman used her own money to care for feral cats that she fostered in her home for a charity that specialized in the neutering of wild cats. She spent more than $12,000 of her own money paying for veterinary bills, food and other items.
The Tax Court ruled that she could claim a charitable deduction for her expenses but limited her write-off because she didn’t meet the substantiation rules. She failed to procure a contemporaneous written acknowledgment from the charity each time she spent $250 or more at the charity’s behest. With the proper documentation, though, she could have deducted all costs she incurred for the organizatio