Henry J. Langer and Patricia K. Langer 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.

• finding that 400 square feet of petitioners' home was used by the greeting card company
• affirming this Court’s denial of a home office deduction based on taxpayer’s failure to show exclusive use
• affirming this Court's denial of a home office deduction based on taxpayer's failure to show exclusive use
• affirming this Court’s denial of a home office deduction based on taxpayer’s failure to show exclusive use

Source: CourtListener parenthetical corpus (CC0).