(DOWNLOAD) "Dennehy v. Commissioner of Internal Revenue" by United States Court Of Appeals Sixth Circuit ~ Book PDF Kindle ePub Free
eBook details
- Title: Dennehy v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals Sixth Circuit
- Release Date : January 17, 1962
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
Before CECIL, Chief Judge, and BOYD and PECK, District Judges. Order While technically presenting issues concerning the petitioning taxpayer's right to a refund for the year in question (1955) and the propriety of a deficiency assessed by the Commissioner of Internal Revenue for the same year, the single question submitted by this appeal from the Tax Court is whether the taxpayer, a university mathematics instructor, may deduct expenses he incurred in European travel during his ""sabbatical summer"" as an ""ordinary and necessary"" business expense under Section 162(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 162(a).