Kurzet v. Commissioner

How courts have described this case

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

• concluding that the taxpayers’ expenses associated with operating their Lear jet to travel to their Oregon timber farm were reasonable
• giving deference to the Commissioner's contrary interpretation of section 1.446-1(e)(2)(ii)(b) , Income Tax Regs.
• decision to allow a party to raise an issue for the first time at trial is reviewed for abuse of discretion

Source: CourtListener parenthetical corpus (CC0).