The IRS tax code is simpler than this.
My old frat buddies get a big allotment of tickets and a bunch of us buy them. Great seats, had them for years. We all sit together with our wives and live or die with the Frogs on fall Saturdays. Great fun. As we get older some of us can't make the walk from the parking lot or can't take the heat of September games at 11AM. My wife doesn't accompany me anymore for those and other reasons, not the least of which is I can turn into Mr. Hyde on gameday depending on traffic to the stadium, game outcome etc. So at almost 70 I am down to one season ticket. Haven't missed two games in the last 50 years or so. How the hell am I gonna figure out if my ticket is good before I get in my car to haul my wore out ass from Rockwall to the game? Like I have done for 50 years? I guess it's finally time to hang 'em up and watch it on the big screen. Dang this is hard to take.