Commissioner v. Groetzinger
id:
commissioner-v-groetzinger-251-2980627
title:
Commissioner v. Groetzinger
text:
Commissioner v. Groetzinger, 480 U.S. 23 (1987), is a decision of the Supreme Court of the United States, which addressed the issue of what qualifies as being either a trade or business under Section 162(a) of the Internal Revenue Code. Under the terms of ยง 162(a), tax deductions should be granted "for all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business for tax purposes." However, the term "trade or Business" is not defined anywhe
brand slug:
wiki
category slug:
encyclopedia
description:
1987 United States Supreme Court case
original url:
https://en.wikipedia.org/wiki/Commissioner_v._Groetzinger
date created:
date modified:
2023-09-13T02:00:51Z
main entity:
{"identifier":"Q5152857","url":"https://www.wikidata.org/entity/Q5152857"}
image:
fields total:
13
integrity:
14