Lohrke v. Commissioner
id:
lohrke-v-commissioner-192-11366457
title:
Lohrke v. Commissioner
text:
Lohrke v. Commissioner, 48 T.C. 679 (1967), is a significant case cited for its opinion which further articulated a much-litigated phrase "ordinary and necessary" business expense in the Tax Code, 26 U.S.C.S. ยง 162(a). Although it has been distinguished in nine cases, it has been followed by thirteen cases and cited in various treatises. In Lohrke, the Tax Court determined that when the taxpayer paid for expenses that he was not actually obligated to pay, he could still deduct them as an "ordina
brand slug:
wiki
category slug:
encyclopedia
description:
Tax law legal case in the United States
original url:
https://en.wikipedia.org/wiki/Lohrke_v._Commissioner
date created:
date modified:
2023-09-13T02:37:39Z
main entity:
{"identifier":"Q6668051","url":"https://www.wikidata.org/entity/Q6668051"}
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