Barnhill 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.

• although “the statute implies that the home and the place of business must be in the same general locality,” this is not the same as “construing the word ‘home’ as synonymous with the term ‘place of business’ ”

Source: CourtListener parenthetical corpus (CC0).