I will play golf 40 times this year, 30 times in connection with properly documented deductible entertaining of prospects and 10 times for personal purposes. To facilitate my playing and improve my prospecting, I have taken six golf lessons at a cost of $900. May I deduct the cost of the lessons? (W.S., Newark, Del.)

Yes. The golf lessons improve the business skill you need in your prospecting. You are somewhat like Tracey Topping, whom we reported ... Log in to view full article.