Doris N. Passehl Estate, David Passehl And Karen Zander, Co-executors Vs. Jerry W. Passehl And Volnetta Passehl

How courts have described this case

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

• interpreting section 41(d)(1)(A) as requiring “the taxpayer to satisfy all the elements for a deduction under section 174”
• “[I]t is evident that Congress intended only that the taxpayer’s activities provide some level of functional improvement, at a minimum.”

Source: CourtListener parenthetical corpus (CC0).