· 4/14/1967
Cliff C. Wilson v. The United States
Citations
- 376 F.2d 280
- 179 Ct. Cl. 725
- 19 A.F.T.R.2d (RIA) 1225
- 1967 U.S. Ct. Cl. LEXIS 244
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- Whether investment expenses are within the scope of section 162(a), which authorizes deductions for expenses incurred in carrying on any trade or business, is a question of law.
- “[T]he plaintiffs assert that they are entitled to interest on any income tax refunds that they may recover in the present action. This is authorized by 26 U.S.C. § 6611.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Cowen, Laramore, Durfee, Davis, Collins, Skelton, Nichols
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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