Higgins v. Commissioner

Supreme Court of the United States · Decided 1941-03-03

Cited by 660 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Mr. Justice Reed delivered the opinion of the Court. Petitioner, the taxpayer, with extensive investments in real estate, bonds and stocks, devoted a considerable portion of his time to the oversight of his interests and hired others to assist him in offices rented for that purpose. For the tax years in question, 1932 and 1933, he claimed the salaries and ex…

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