United States v. Manor Care, Inc.

How courts have described this case

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

• allowing deduction where “the expenses were the type incurred in the normal operation of the” business and that “produced benefits to the corporations within the same tax year”
• stating “it would be reading too much into the case [Richmond Television] to conclude that, as a matter of law, no company can deduct expenses incurred before it obtains a required license”

Source: CourtListener parenthetical corpus (CC0).