origin and character test
Defined in 1 dictionary — Case Law
Definitions from Case Law
United States Supreme Court
the origin and character of the claim with respect to which an expense was incurred, rather than its potential consequences upon the fortunes of the taxpayer, is the controlling basic test of whether the expense was 'business' or 'personal' and hence whether it is deductible or not under § 23(a)(2)
Defined by the Supreme Court in - United States v. Gilmore, 372 U.S. 39 (1963).