Commissioner v. Heininger

How courts have described this case

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

• holding that expenses incurred in failed defense of suit charging dentist with fraudulent advertising were ordinary and necessary expenses under the Internal Revenue Code
• unsuccessful defense against a fraud order which would destroy the defendant’s business is deductible as ordinary business expense
• unsuccessful defense against a fraud order which would destroy the defendant's business is deductible as ordinary business expense
• extraordinary expenditures are question of fact

Source: CourtListener parenthetical corpus (CC0).