Dye 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.

• stating that expenditures for attorney's fees are not capital expenditures if incurred to secure taxable, ordinary income
• explaining “the ultimate question presented for decision, upon a claim for refund, is whether the taxpayer has overpaid his tax[,]” and plaintiffs must show the amount paid “exceed[s] the amount which might have been properly assessed and demanded” (citation omitted

Source: CourtListener parenthetical corpus (CC0).