In an Action on Decision (AOD), the IRS has acquiesced in a U.S. Tax Court decision involving deductibility of pregame meals at away city hotels by the Boston Bruins hockey team. This means the IRS will follow the court’s decision in cases when “facts are substantially identical.” In a 2017 case, the court ruled the team owner could deduct 100% of the meal costs as a “de minimis” fringe benefit. But the AOD may not mean much to many businesses. Under the Tax Cuts and Jobs Act, employers can now deduct only 50% of such costs. After 2025, no deduction is allowed.