Rensselaer Polytechnic Institute v. Commissioner

How courts have described this case

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

• direct expenses include costs which have been specifically identified; indirect expenses include expenses which cannot be shown to be attributable solely to a particular related or unrelated use as well as expenses that would have been incurred whether or not there is unrelated activity

Source: CourtListener parenthetical corpus (CC0).

Cites

6 cases in this archive are cited by this case.

• Commissioner v. Idaho Power Co.
  Supreme Court· 1974-06-24· cited 285×
• International Artists, Ltd. v. Commissioner
  U.S. Tax Court· 1970-10-22· cited 118×
• Bolton v. Commissioner
  U.S. Tax Court· 1981-07-27· cited 51×
• George W. Gino and Emilie R. Gino v. Commissioner of Internal Revenue
  Ninth Circuit· 1976-06-16· cited 38×
• Lewis v. Commissioner
  Ninth Circuit· 1977-09-13· cited 20×
• Idaho Power Company v. Commissioner of Internal Revenue
  Ninth Circuit· 1973-04-30· cited 14×