National Can Corp. v. United States

How courts have described this case

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

• “[T]here can be an expense which will qualify as a tax deduction where all other requirements are satis- fied, if there is payment in kind or in the equivalent of cash.” (Citations omitted.)
• identifying specific substantiation requirements for “listed property,” including passenger automobiles

Source: CourtListener parenthetical corpus (CC0).