Five Star Manufacturing Company 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.

• deduction allowed when expenditures made to save the corporation from dire and threatening circumstances
• allowing deduction for “greenmail payments” necessary for corporate survival
• allowing deduction for \greenmail payments\ necessary for corporate survival

Source: CourtListener parenthetical corpus (CC0).