Walter I. Dodd and Amelia Lee Dodd v. Commissioner of Internal Revenue

How courts have described this case

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

• deduction disallowed where expenses of corporation are only “incidentally related” to taxpayer’s own trade or business
• deduction disallowed where petitioner’s business only “incidentally related” to that of corporation

Source: CourtListener parenthetical corpus (CC0).