Clement L. Hirsch v. Commissioner of Internal Revenue

U.S. Court of Appeals, Ninth Circuit · Decided 1963-03-22

Cited by 218 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

PENCE, District Judge. This is another tax case involving the question of whether the Tax Court correctly held that the petitioner-appellant (taxpayer) was not entitled to deduct, from his federal income taxes certain expenses paid and a worthless debt, suffered by him, as not having been incurred in the taxpayer’s trade or business…

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