In connection with promoting his law practice, James Avery deducted for income tax purposes expenditures he incurred to support his activity as a racing car driver. Avery characterized these expenditures as advertising expenses related to promoting his law practice. The IRS disallowed the expenses as not ordinary and necessary to Avery's practice as a personal injury lawyer. James W. Avery, TC Memo 2023-18 ("James W. Avery"), on appeal 10th Circuit of Appeals (No. 23-9004).