Martin Mayrath and Rose Mayrath 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.

• rejecting section 174 deduction for development of experimental house which involved the use of standard construction principles
• rejecting section 174 deduction for development of experimental house which involved the use of standard construction principles
• rejecting section 174 deduction for development of experimental house which involved the use of standard construction principles
• property not shown to have been used in trade or business
• property not shown to have been used in trade or business

Source: CourtListener parenthetical corpus (CC0).