Explore 6 court opinions on Ordinary And Necessary Business Expenses. AI-powered plain English summaries, key holdings, and legal analysis.
6 recent cases analyzed in this topic area.
Actor's Loan-Out Corporation Deemed Sham Entity by Second Circuit
Buller v. Comm'r, decided by Second Circuit on November 26, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the Tax Court's decision, holding that the taxpayer's "loan-out" corp...
Tuition Deduction Denied: Son's Residency Defeats Dependency Claim
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
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
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...
NJ Tax Court upholds denial of business expense deduction for spousal travel
In the Matter of R. Douglas Hoffman, decided by New Jersey Supreme Court on March 10, 2025, resulted in a defendant win outcome. The Appellate Division of the New Jersey Superior Court reviewed a fina...
NJ Tax Court upholds denial of business expense deduction for spousal travel
In the Matter of R. Douglas Hoffman, decided by New Jersey Supreme Court on March 10, 2025, resulted in a defendant win outcome. The Appellate Division of the New Jersey Superior Court reviewed a fina...