Browse 3 internal revenue code section 162 business expense deduction cases decided by Third Circuit. AI-powered summaries, holdings, and legal analysis.
Internal Revenue Code Section 162 Business Expense Deduction Opinions from Third Circuit (3)
Tuition Deduction Denied: Son's Residency Defeats Dependency Claim
Third Circuit · 2025-10-17 · Defendant Win · Impact: 15/100
Stephanie Murrin v. Commissioner of Internal Revenue, decided by Third Circuit on October 17, 2025, resulted in a defendant win outcome. The Third Circuit affirmed the Tax Court's decision, holding th...
Third Circuit Denies Business Expense Deduction for Son's College Costs
Third Circuit · 2025-10-17 · Defendant Win · Impact: 15/100
Stephanie Murrin v. Commissioner of Internal Revenue, decided by Third Circuit on October 17, 2025, resulted in a defendant win outcome. The Third Circuit affirmed the Tax Court's decision, holding th...
Tuition Not Deductible as Business Expense
Third Circuit · 2025-08-18 · Defendant Win · Impact: 15/100
Stephanie Murrin v. Commissioner of Internal Revenue, decided by Third Circuit on August 18, 2025, resulted in a defendant win outcome. The Third Circuit affirmed the Tax Court's decision, holding tha...