Wheir's the Beef?: Buffalo Law and Taxation

16 Pages Posted: 30 Nov 2006

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law


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

JEL Classification: K34, H24, H25

Suggested Citation

Jensen, Erik M., Wheir's the Beef?: Buffalo Law and Taxation. New Mexico Law Review, Vol. 36, p. 517, 2006; Case Legal Studies Research Paper No. 06-24. Available at SSRN: https://ssrn.com/abstract=948278

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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