Arthur Beyer Catherine A. Beyer v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “ ‘allowable’ deductions, those available to a taxpayer whether or not they are actually claimed on a tax return, and ‘allowed’ deductions, those actually claimed by the taxpayer on a particular return”

Source: CourtListener parenthetical corpus (CC0).