40. This question will test your ability to find cases related to a tax issue. Edward owns Sullivan Gas and Go, a service station. Beginning in 2021, in order to increase business, Edward started to offer a free beer to any customer, of legal age, who made a purchase at the service station. After Edward implemented the free beer offer, his business increased significantly over the prior five years. Edwards costs related to the free beer for 2021 was $20,000. Edward wants to know if the $20,000 is deductible as a valid business expense. Are you able to find any cases specifically dealing with the deductibility of free beer promotional expenses for a service station?

a. Yes, a U.S. Supreme Court case from 1957.

b. Yes, a U.S. Court of Appeals case from 1997.

c. Yes, a Tax Court Memo case from 1982.

d. Yes, a U.S. District Court case from 2015.