Commissioner v. Flowers
id:
commissioner-v-flowers-248-7929840
title:
Commissioner v. Flowers
text:
Commissioner v. Flowers, 326 U.S. 465 (1946), was a Federal income tax case before the Supreme Court of the United States. The Court held that in order to deduct the expense of traveling under ยง 162 of the Internal Revenue Code, the expense must be incurred while away from home, and must be a reasonable expense necessary or appropriate to the development and pursuit of a trade or business. In this case, the attorney in question could only deduct traveling expenses from her gross income when the
brand slug:
wiki
category slug:
encyclopedia
description:
1946 United States Supreme Court case
original url:
https://en.wikipedia.org/wiki/Commissioner_v._Flowers
date created:
date modified:
2023-09-13T02:00:49Z
main entity:
{"identifier":"Q5152855","url":"https://www.wikidata.org/entity/Q5152855"}
image:
fields total:
13
integrity:
14