Elfreda Cherie Allen v. Bank of America, N.A. and Lender's Commercial Finance, LLC

How courts have described this case

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

• holding that the taxpayer's definition of accounting services was overly restrictive
• whether services were within the field of accounting under section 448(d)(2) not controlled by State licensing laws
• the field of accounting includes bookkeeping, defined in Webster’s Third New International Dictionary (1981) as a “branch” of accounting
• tax preparation and bookkeeping services are within the field of accounting even when performed by a corporation that employs no licensed C.P.A.’s

Source: CourtListener parenthetical corpus (CC0).