Berkley MacHine Works & Foundry Company 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.

• finding evidence concerning general nature of business travel insufficient to demonstrate a business purpose for each trip
• finding evidence concerning general nature of business travel insufficient to demonstrate a business purpose for each trip
• documenting the relationship between Cohan and the enactment of 26 U.S.C. § 274(d) as part of the Revenue Act of 1962

Source: CourtListener parenthetical corpus (CC0).