David E. Gantner and Sandra L. Gantner v. Commissioner of Internal Revenue, David E. Gantner and Sandra L. Gantner v. Commissioner of Internal Revenue

How courts have described this case

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

• \A shareholder is not entitled to a deduction from his individual income for payment of corporate expenses.\

Source: CourtListener parenthetical corpus (CC0).