United States v. Guy St. Amour

How courts have described this case

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

• respondent was not inconsistent in allowing a deduction for rental value of den which taxpayer used for a workplace, but disallowing deduction for costs of transportation from his office to his den
• respondent was not inconsistent in allowing a deduction for rental value of den winch taxpayer used for a workplace, but disallowing deduction for costs of transportation from his office to his den

Source: CourtListener parenthetical corpus (CC0).