necessary expense (§ 162(a))
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 403 U.S. 345 - Commissioner of Internal Revenue v. Lincoln Savings and Loan Association · 1971Most cited · 661 citing opinions
Our decisions have consistently construed the term 'necessary' as imposing only the minimal requirement that the expense be 'appropriate and helpful' for 'the development of the (taxpayer's) business'.
How often courts cite the case defining “necessary expense (§ 162(a))”
Court decisions citing the opinion that defined “necessary expense (§ 162(a))” — 661 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.