Iowa Supreme Court Attorney Disciplinary Board Vs. Andrea Van Beek

How courts have described this case

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

• “A taxpayer must demonstrate entitlement to a deduction by showing that he comes within the terms of a statute allowing the deduction.” (citing Interstate Transit Lines v. Commissioner, 319 U.S. 590, 593 (1943))
• \the Commissioner may recompute a taxpayer's taxable income or loss for a year in which the statute of limitations would otherwise bar assessment in order to redetermine the amount of the NOL deduction claimed in an open year\
• summary schedules insufficient to entitle taxpayer to claimed deductions
• summary schedules insufficient to entitle taxpayer to claimed deductions
• summary schedules insufficient to entitle the taxpayer to claimed deductions
• summary schedules did not demonstrate taxpayer's entitlement to claimed deductions

Source: CourtListener parenthetical corpus (CC0).