Undaunted, Rohrs then attempted to deduct the loss of the vehicle from his taxes. The presumably stunned IRS turned him down ... at first. But Rohrs brought the case to the U.S. Tax Court to try to force the issue. He deserved a casualty loss deduction for his damaged truck, drunkenness be damned! And ... the judge agreed. He got to take the deduction.
"Your truck was clearly needed for business purposes."
How in the s**t is this possible?
Well, according to tax law, deducting the costs of car accidents is a valid casualty loss deduction, so long as the accident was not caused by your own willful negligence or actions. And somehow, according to the courts, Rohrs did not act with negligence.
"I swear, at no point did I consume more than two light beers and one shot of vodka per hour."
You see, on the night of the crash, Rohrs was planning to go to a party at his friend's house. Knowing he'd be drinking, he made plans to get there and get back without driving himself. The problem is, after the party, Rohrs made it home, but then decided to drunk drive over to his parents' house. The judge deemed that Rohrs acted responsibly, applauding the fact that he had enough foresight to arrange a ride home after the party. Sure, he drove drunk, but he could have drunk drove more.
It's like emptying your gun into a group of puppies and missing. Technically you've done nothing wrong.