Grynberg v. Commissioner
id:
grynberg-v-commissioner-322-1138039
title:
Grynberg v. Commissioner
text:
Grynberg v. Commissioner, 83 T.C. 255 (1984) was a case in which the United States Tax Court held that one taxpayer's prepaid business expenses were not ordinary and necessary expenses of the years in which they were made, and therefore the prepayments were not tax deductible.
Taxpayers in the United States often seek to maximize their income and decrease their tax liability by prepaying deductible expenses and taking a deduction earlier rather than in a later tax year.
brand slug:
wiki
category slug:
encyclopedia
description:
1984 United States Tax Court case
original url:
https://en.wikipedia.org/wiki/Grynberg_v._Commissioner
date created:
date modified:
2023-10-26T11:28:15Z
main entity:
{"identifier":"Q5612425","url":"https://www.wikidata.org/entity/Q5612425"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/b/ba/Seal_of_the_United_States_Tax_Court.svg","width":720,"height":720}
fields total:
13
integrity:
15