Cummins Diesel Sales of Oregon, Inc. v. United States

How courts have described this case

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

• finding that the salary of a nurse hired by a company to care for its principal officer and stockholder was “predominantly personal” and “not chargeable to a corporation as an ‘ordinary and necessary’ business expense”
• wages of nurse, whose care was necessary to principal officer and shareholder of corporation, not deductible business expense of corporation because personal expense of patient

Source: CourtListener parenthetical corpus (CC0).