THE COUNTRY STAR WHO LOST $96,000 ON A FAILED BURGER CHAIN — AND PAID EVERY INVESTOR BACK FROM HIS OWN POCKET — OKLAHOMA, 1968 “It was the moral thing to do.” That line wasn’t Conway Twitty’s. It was written by a U.S. Tax Court judge — in a poem — about him. In 1968, Conway opened Twitty Burger, Inc. Seventy-five friends invested, including Merle Haggard, Harlan Howard, and Sonny James. The signature burger had grilled pineapple, bacon, and a graham-cracker-crusted patty. By May 1971, every restaurant but one had closed. Conway owed nobody — legally. He paid them back anyway. Every dollar. Out of his country music earnings. When he deducted those payments on his taxes, the IRS sued. The case became Jenkins v. Commissioner, 1983. The court ruled in his favor and closed the opinion with a poem titled “Ode to Conway Twitty.” The IRS responded with a poem of its own. Conway died in 1993, age fifty-nine. The case is still taught in American law schools today. And what one of those original seventy-five investors did with his repayment check — almost no one in Nashville knows. – Country Music

The Country Star Who Lost $96,000 on a Failed Burger Chain

In the annals of country music history, few stories are as poignant and revealing as that of Conway Twitty, the artist whose ambition extended far beyond the recording studio. By 1968, Conway was already a household name, known for his smooth voice and a growing catalog of hits. But he harbored aspirations that transcended music; he envisioned a family-friendly restaurant that could harness his fame and charm. Thus, Twitty Burger, Inc. was born in Oklahoma, a venture that would ultimately define not only his business acumen but also his moral integrity.

A Dream in the Making

The concept behind Twitty Burger was as ambitious as it was whimsical. Conway Twitty was not merely slapping his name on a sign; he was inviting a community of friends and fellow musicians to join him on this culinary adventure. Among the seventy-five investors were notable figures like Merle Haggard, Harlan Howard, and Sonny James—names that still resonate in the heart of country music.

Twitty Burger promised to be anything but ordinary. Its flagship offering—a burger topped with grilled pineapple, bacon, and a graham-cracker-crusted patty—was a bold culinary creation, reflecting the innovative spirit of the late 1960s. It was a recipe that seemed to straddle the line between a late-night kitchen experiment and a road show, capturing the adventurous essence of Americana.

The Rise and Fall of Twitty Burger

For a time, Twitty Burger was a beacon of excitement, drawing fans and families alike. With Conway’s star power and the allure of a unique dining experience, the restaurant seemed poised for success. However, the harsh reality of the restaurant industry soon set in. By May 1971, every Twitty Burger location except for one had shuttered its doors, leaving Conway with a staggering loss of $96,000—a considerable sum in that era and a deeply personal disappointment.

Legally, Conway Twitty was not obligated to repay his investors. Business ventures come with inherent risks, and the investors understood that. Yet, Conway saw things differently. “It was the moral thing to do,” he famously stated, a sentiment that would later catch the attention of a U.S. Tax Court judge who immortalized it in a poem.

A Moral Obligation

In a move that would set him apart in the world of business, Conway Twitty chose to repay every single investor out of his own pocket, using his earnings from his music career. This act of integrity was not mandated by any legal framework; rather, it stemmed from a deep-seated belief in the value of reputation and friendship. It was a decision that spoke volumes about Conway’s character, as he prioritized the trust that his investors had placed in him over the legal loopholes that might have absolved him of responsibility.

However, the story didn’t end there. In a twist of fate, Conway deducted these repayment amounts as business expenses on his taxes, a decision that led to a legal showdown with the IRS. The case, known as Jenkins v. Commissioner (1983), became a landmark in tax law, showcasing the complexities of moral obligations versus business realities.

A Poetic Verdict

The Tax Court ultimately ruled in favor of Conway Twitty, acknowledging that his repayments were indeed connected to maintaining his reputation as an entertainer. In a rare and memorable conclusion, the court’s opinion was accompanied by a poem titled “Ode to Conway Twitty.” The IRS, not to be outdone, responded with a poem of its own, adding an unexpected layer of humanity to a legal dispute. The case raised significant questions about the intersection of ethics and business, framing Conway’s moral choices in a context that still resonates today.

The Legacy of Conway Twitty

Conway Twitty passed away in 1993 at the age of fifty-nine, leaving behind a rich musical legacy characterized by one of the most recognizable voices in country music. However, the story of Twitty Burger adds a unique chapter to his narrative, revealing a man who understood that success in music was not solely defined by chart-topping hits. Instead, it was about the relationships he built and the trust he fostered.

Though Twitty Burger ultimately failed, the story is not merely one of loss. Instead, it highlights Conway Twitty’s commitment to his values, illustrating how he transformed a business misadventure into a testament to character and integrity. When faced with the choice between legal evasion and moral responsibility, Conway chose the latter, ensuring that those who believed in him were not left empty-handed.

As we reflect on Conway Twitty’s life, it is clear that his legacy extends beyond music into the realm of ethics and friendship. The tale of Twitty Burger, though often overshadowed by his musical accomplishments, serves as a reminder of the profound impact that integrity can have in both business and personal relationships. The repayments—though painful at the time—strengthened bonds and solidified Conway’s reputation as a man of his word.

Interestingly, the fate of one of those original seventy-five investors and what they did with their repayment check remains a mystery, a small detail that adds to the quiet legends of Nashville. Ultimately, it is not the failure of the burger chain that defines Conway Twitty’s story, but rather how he responded to that failure. In a world where success is often measured in financial terms, Twitty’s character and his commitment to his friends are the true markers of a life well-lived.