State of Iowa v. Dennis Duane Richards

How courts have described this case

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

• an expense is incurred “in connection with” the conduct of a trade orbusiness if it is associated with or logically related
• an expense is incurred \in connection with\ the conduct of a trade or business if it is associated with or logically related
• an expense is incurred \in connection with\ the conduct of a trade or business if it is associated with or logically related
• revenue estimates have little relevance in interpreting a statute
• revenue estimates have little relevance in interpreting a statute
• revenue estimates have little relevance in interpreting a statute

Source: CourtListener parenthetical corpus (CC0).