Cummins Diesel Sales of Oregon, Inc. v. United States of America, Robert H. Wills and Lillian Wills 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.

• 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).