Snow v. Commissioner

How courts have described this case

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

• distinguishing the narrower concept of trade or business under sec. 162 from a broader concept under sec. 174
• distinguishing the narrower concept of trade or business under sec. 162 from a broader concept under sec. 174
• distinguishing the narrower concept of trade or business under section 162 from the broader concept under section 174
• distinguishing the narrower concept of trade or business under section 162 from the broader concept under section 174
• using Justice Frankfurter’s definition of ‘trade or business’ as the standard for comparing Section 162 with Section 174
• distinguishing the narrower concept of trade or business under section 162 from the broader concept under section 174

Source: CourtListener parenthetical corpus (CC0).