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- Commissioner_v._Flowers abstract "Commissioner v. Flowers, 326 U.S. 465 (1946), was a Federal income tax case before the Supreme Court of the United States. The Court held that in order to deduct the expense of traveling under §162, the expense must be incurred while away from home, and must be a reasonable expense necessary or appropriate to the development and pursuit of a trade or business. In this case, the attorney in question could only deduct traveling expenses from her gross income when the railroad's business forced attorney to travel and live temporarily at some place other than the railroad's principal place of business. Where attorney preferred for personal reasons to live in a different state from the location of his employer's principal office, and his duties required frequent trips to that office, the evidence sustained Tax Court's finding that the necessary relation between expenses of such trips and the railroad's business was lacking.".
- Commissioner_v._Flowers wikiPageID "14228390".
- Commissioner_v._Flowers wikiPageRevisionID "544996164".
- Commissioner_v._Flowers arguedatea "--12-11".
- Commissioner_v._Flowers arguedateb "12".
- Commissioner_v._Flowers argueyear "1945".
- Commissioner_v._Flowers decidedate "--01-02".
- Commissioner_v._Flowers decideyear "1946".
- Commissioner_v._Flowers dissent "Rutledge".
- Commissioner_v._Flowers fullname "Commissioner of Internal Revenue v. Flowers".
- Commissioner_v._Flowers hasPhotoCollection Commissioner_v._Flowers.
- Commissioner_v._Flowers holding "In order to deduct the expense of traveling under §162, the expense must be incurred while away from home, and must be a reasonable expense necessary or appropriate to the development and pursuit of a trade or business.".
- Commissioner_v._Flowers lawsapplied "26".
- Commissioner_v._Flowers litigants "Commissioner v. Flowers".
- Commissioner_v._Flowers majority "Murphy".
- Commissioner_v._Flowers notparticipating "Jackson".
- Commissioner_v._Flowers scotus "1945".
- Commissioner_v._Flowers uspage "465".
- Commissioner_v._Flowers usvol "326".
- Commissioner_v._Flowers subject Category:1946_in_United_States_case_law.
- Commissioner_v._Flowers subject Category:United_States_Supreme_Court_cases.
- Commissioner_v._Flowers subject Category:United_States_taxation_and_revenue_case_law.
- Commissioner_v._Flowers type Case.
- Commissioner_v._Flowers type LegalCase.
- Commissioner_v._Flowers type SupremeCourtOfTheUnitedStatesCase.
- Commissioner_v._Flowers type UnitOfWork.
- Commissioner_v._Flowers type Event.
- Commissioner_v._Flowers type Situation.
- Commissioner_v._Flowers comment "Commissioner v. Flowers, 326 U.S. 465 (1946), was a Federal income tax case before the Supreme Court of the United States. The Court held that in order to deduct the expense of traveling under §162, the expense must be incurred while away from home, and must be a reasonable expense necessary or appropriate to the development and pursuit of a trade or business.".
- Commissioner_v._Flowers label "Commissioner v. Flowers".
- Commissioner_v._Flowers sameAs m.03cyfxt.
- Commissioner_v._Flowers sameAs Q5152855.
- Commissioner_v._Flowers sameAs Q5152855.
- Commissioner_v._Flowers wasDerivedFrom Commissioner_v._Flowers?oldid=544996164.
- Commissioner_v._Flowers isPrimaryTopicOf Commissioner_v._Flowers.
- Commissioner_v._Flowers name "Commissioner of Internal Revenue v. Flowers".