business expense
Definitions from Case Law · United States Supreme Court
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
How often courts cite the case defining “business expense”
Court decisions citing the opinion that defined “business expense” — 894 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.