Sharon D. Kantor, Robert E. Kantor 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.

• involving allocation and deduction of research and experimentation expenses to and by taxpayer partnership’s limited partners
• “In order to qualify for the section 174 deduction, a taxpayer’s existing or prospective business must be its own and not that of another entity.”

Source: CourtListener parenthetical corpus (CC0).