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

Comments

36 New Mexico Law Review 517 (2006)

Included in

Tax Law Commons

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COinS Erik M. Jensen Faculty Bio