Helvering v. Community Bond & Mortgage Corporation

How courts have described this case

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

• payment to cancel unfavorable agency contract deductible as ordinary and necessary expense to prevent loss of earnings
• payment to cancel unfavorable agency contract deductible as ordinary and necessary expense to prevent loss of earnings

Source: CourtListener parenthetical corpus (CC0).