Public-domain · open source
OpenJurist

business expense

Defined in 1 dictionary — Case Law

Definitions from Case Law

From 276 U.S. 145 - Kornhauser v. United States · 1928Most cited · 894 citing opinions

where a suit or action against a taxpayer is directly connected with, or, as otherwise stated, proximately resulted from, his business, the expense incurred is a business expense within the meaning of section 214(a), subd. 1, of the act