J. W. York and Mary P. York 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.

• allowing deduction under the predecessor of § 162(a) for the cost of an expert survey of the industrial possibilities of land in which the taxpayer later decided not to invest
• cost of hiring consultant to consider suitability of real estate development venture was deductible for real estate developer
• cost of hiring consultant to consider suitability of real estate development venture was deductible for real estate developer
• real estate developer .permitted Section 162(a) deduction of costs of survey undertaken to determine feasibility of industrial development of a parcel of real estate

Source: CourtListener parenthetical corpus (CC0).