Drentlaw v. Department of Revenue

Core Citations

STATUTE SUPERSEDES

• Cohan v. Commissioner of Internal Revenue

This document cites

• Federal Cases - Vanicek v. Comm'r of Internal Revenue, Docket Nos. 16187-79
• Federal Cases - Cohan v. Commissioner of Internal Revenue
• US - Reference Stubs - Disallowance of certain entertainment, etc., expenses
• US - Reference Stubs - Trade or business expenses
• US - Reference Stubs - Deficiency notice; payment of deficiency; assessment; appeal; interest; rules



See all quotations

• US - Reference Stubs - Terms have same meaning as in federal laws; federal law references
• US - Reference Stubs - Burden of proof in tax court proceedings
• US - Reference Stubs - Authority of tax court to determine deficiency
• US - Reference Stubs - Repealed
• US - Reference Stubs - Personal, living, and family expenses
• US - Reference Stubs - Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.