State of Iowa v. Oscar Deleon Valdez

How courts have described this case

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

• stating that a deduction under section 212 for legal costs unrelated to a trade or business, and therefore not deductible under section 162(a), is an itemized deduction

Source: CourtListener parenthetical corpus (CC0).