- Business Deductions

• Welch v. Helvering 290 U.S. 111, 54 S. Ct. 8, 78 L. Ed. 212, 1933 U.S.

• Midland Empire Packing Co. v. Commissioner 14 T.C. 635, 1950 U.S. Tax Ct.

• INDOPCO, Inc. v. Commissioner 503 U.S. 79,112 S. Ct. 1039, 117 L. Ed. 2d 226, 1992 U.S.

• Morton Frank v. Commission 20 T.C. 511, 1953 U.S. Tax Ct.

• Exacto Spring Corporation v. Commissioner 196 F.3d 833, 1999 U.S. App. 99-2 U.S. Tax Cas. (CCH) P50,964; 84 A.F.T.R.2d (RIA) 6977

• Harolds Club v. Commissioner 340 F.2d 861, 1965 U.S. App. 65-1 U.S. Tax Cas. (CCH) P9198; 15 A.F.T.R.2d (RIA) 241

• Rosenspan v. United States 438 F.2d 905, 1971 U.S. App. 71-1 U.S. Tax Cas. (CCH) P9241; 27 A.F.T.R.2d (RIA) 707

• Andrews v. Commissioner 931 F.2d 132, 1991 U.S. App. 91-1 U.S. Tax Cas. (CCH) P50,211; 67 A.F.T.R.2d (RIA) 881

• Starr 274 F.2d 294, 1959 U.S. App. 60-1 U.S. Tax Cas. (CCH) P9191; 5 A.F.T.R.2d (RIA) 572

• Hill v. Commissioner 181 F.2d 906, 1950 U.S. App. 50-1 U.S. Tax Cas. (CCH) P9310; 39 A.F.T.R. (P-H) 435

• Coughlin v. Commissioner 203 F.2d 307, 1953 U.S. App. 53-1 U.S. Tax Cas. (CCH) P9321; 43 A.F.T.R. (P-H) 672

• Sharp v. United States 199 F. Supp. 743, 1961 U.S. Dist. 61-2 U.S. Tax Cas. (CCH) P9774; 8 A.F.T.R.2d (RIA) 5812

• Simon v. Commissioner 68 F.3d 41, 1995 U.S. App.95-2 U.S. Tax Cas. (CCH) P50,552; 76 A.F.T.R.2d (RIA) 6911