Schmidlapp 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.

• A bank officer permitted a deduction for entertainment expenses when his employer \expected that as part of [the taxpayer's] duties he would entertain at his own expense visitors whose favor the bank desired.\

Source: CourtListener parenthetical corpus (CC0).