Kroll v. Commissioner

Decided 1968-02-29

Cited by 411 later decision(s) in our corpus · see the citation network in Lexace

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OPINION Each of the issues in this case involves the deductibility of certain claimed expenses. The parties appear to assume, and we agree, that should any of the expenses in question be business expenses attributable to the petitioner’s income, the fact that payment of these expenses was made by his parents rather than by him will not prevent them from being deductible from the petitioner’s gross income. See sec…

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