No touchdown for this coach

“Ordinary and necessary” expenses incurred in the pursuit of a trade or business are generally deductible. But in one case, most of the expenses claimed by a married couple were denied. The husband, a high school coordinator and coach, failed to prove that costs for meals, telephone, seminars, software, “student motivation” and more were business related or related to his teaching duties. He did substantiate the costs of football equipment he provided to low income students and was allowed to deduct them. (TC Memo 2017-42)