Abstract
The intersection of buffalo law and taxation hasn't been a busy one, but accidents still happen: not everyone understands that buffalo have the right of way. This article critically analyzes the recent Tax Court summary opinion in Wheir v. Commissioner, which involved a bodybuilder who sought to deduct the cost of an incredible amount of buffalo meat. Along the way, the article brings buffalo law learning up-to-date; revisits some classic, nineteenth-century buffalo law cases; and, most important, considers whether there are important differences between the American bison and American beef cattle - differences that might have relevance to American tax law. (Hint: of course there are.)
Keywords
Buffalo law, taxation
Publication Date
2006
Document Type
Article
Place of Original Publication
New Mexico Law Review
Publication Information
Wheir’s the Beef?: Buffalo Law and Taxation
Repository Citation
Jensen, Erik M., "Wheir’s the Beef?: Buffalo Law and Taxation" (2006). Faculty Publications. 607.
https://scholarlycommons.law.case.edu/faculty_publications/607
Comments
36 New Mexico Law Review 517 (2006)