Matter of Village of Fredonia v. Civil Serv. Empls. Assn., Inc., Local 1000, AFSCME, Vil. of Fredonia Unit 6313 of Local 807

How courts have described this case

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

• allowing a deduction by a shareholder on behalf of a corporate taxpayer for an expenditure the corporation was financially unable to pay to “protect or promote” the business
• summarizing cases allowing one taxpayer to deduct expenses incurred by another where the taxpayer had actually paid the other's expenses to protect the payor's business interests or reputation
• payment of loss incurred by a customer of a corporation which held a license to a patent owned by taxpayer
• payment of loss incurred by a customer of a corporation which held a license to a patent owned by taxpayer
• majority stockholder's payment of corporation's liability to customers for defective goods made to protect his related individual business
• \A shareholder is not entitled to a deduction from his individual income for payment of corporate expenses.\

Source: CourtListener parenthetical corpus (CC0).