§16020
2 cases·2 cited
Statute Text — 26 U.S.C. §16020
Statute text not available for this section.
2 Citing Cases
16020 (West 2000 & Supp. 2015). In sum, the evidence in the record suggests that Intcom's alleged activities may have yielded considerable pleasure to petitioner and may as likely have been personal as business expenses. See secs. 162(a), 262(a). As is true in the present cases, in the earlier cases petitioner did not testify at trial, and no
16020 (West 2000 & Supp. 2015). In sum, the evidence in the record suggests that Intcom's alleged activities may have yielded considerable pleasure to petitioner and may as likely have been personal as business expenses. See secs. 162(a), 262(a). As is true in the present cases, in the earlier cases petitioner did not testify at trial, and no