Smith v. Commissioner
id:
smith-v-commissioner-322-17415626
title:
Smith v. Commissioner
text:
Smith v. Commissioner, 40 B.T.A. 1038 (1939) is a United States tax case discussing the boundaries of tax deductibility. HELD: Cost of hiring nursemaids to care for the infant child of a couple, both of whom are employed, not deductible as an ordinary and necessary business expense of the wife.
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Smith_v._Commissioner
date created:
date modified:
2023-09-13T03:05:22Z
main entity:
{"identifier":"Q7545400","url":"https://www.wikidata.org/entity/Q7545400"}
image:
fields total:
13
integrity:
13