Currie v. Chowning

How courts have described this case

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

• ordinary and necessary business expenses should be deducted in calculating gross income for self-employed individuals
• self-employment tax is an “ordinary and necessary expense” that is required for self-employment and should be deducted

Source: CourtListener parenthetical corpus (CC0).