Burton L. Spellman and Roslyn Spellman 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.

• holding that the right to monitor the company’s use of money and the receipt of written reports were insufficient to put the taxpayer in that trade or business
• noting that “the pertinent language in the Tax Court’s summary-judgment rule . . . is materially identical to that of Rule 56”
• “[I]t [is] important to determine whether the prospects for developing a new product that will be exploited in a business of the taxpayer are realistic_ If those prospects are not realistic, the expenditure cannot be ‘in connection with’ a business of the taxpayer.”

Source: CourtListener parenthetical corpus (CC0).