Quimbee logo
DMCA.com Protection Status
From our private database of 19,800+ case briefs...

Vitale v. Commissioner

United States Tax Court
T.C. Memo. 1999-131 (1999)


Ralph Vitale (plaintiff) began work as an author after his retirement from the United States Treasury. Vitale wrote his third book about two men who traveled cross-country and started a brothel. During a one-year period, Vitale averaged nearly three visits per month to legal brothels in Las Vegas. Vitale would record everything about his visits, including the physical and personal characteristics of the prostitutes, his dialogue in negotiating prices, and how he selected the prostitutes. At some point, Vitale would tell the prostitutes that he wanted to use them as a character in his new book. Vitale deducted the brothel expenditures as business expenses on his tax return. The commissioner of internal revenue (commissioner) (defendant) issued a notice of deficiency against Vitale as a result. Vitale petitioned the tax court for a redetermination.

Rule of Law


Holding and Reasoning (Fay, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 507,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 507,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 19,800 briefs, keyed to 985 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Questions & Answers

Have a question about this case?

Sign up for a free 7-day trial and ask it

Sign up for a FREE 7-day trial