Frank Biehl Barbara Biehl 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.

• stating that in order to meet the business connection requirement, reimbursed expenses must be incurred during the course of employment
• stating that in order to meet the business connection requirement, reimbursed expenses must be incurred during the course of employment
• stating that “ ‘[s]tatutory interpretation begins with the plain meaning of the statute’s language’ ”
• ‘Statutory interpretation begins with the plain meaning of the statute’s language.’ (citation and quotation marks omitted)

Source: CourtListener parenthetical corpus (CC0).