under the circumstances

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However, in the majority decision, the Court said there is a "solid core of meaning" for defining 'reasonable under the circumstances', "sufficient to establish a zone in which discipline risks criminal sanction." The Court also noted that "degrading, inhuman or harmful conduct is not protected" while the use of objects for corporal punishments or "blows or slaps to the head is unreasonable."
162(a)(2) allows a deduction for ordinary and necessary business expenses paid or incurred in carrying on a trade or business, including traveling expenses (including amounts expended for meals and lodging other than amounts that are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business.
Under the circumstances, can the corporate employees involved in the transaction, whether as decision-makers or facilitators who acquiesce in the transaction or its reporting, shield themselves from liability for a proposed penalty?