Estate of Rockefeller v. Commissioner
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Estate of Rockefeller v. Commissioner, 762 F.2d 264 (2d Cir. 1985),[1] was a case in which the United States Court of Appeals for the Second Circuit held that section 162(a) of the Internal Revenue Code only allows deductions against income for expenses that occur while carrying on a trade or business.
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Quick Facts Estate of Rockefeller v. Commissioner, Court ...
Estate of Rockefeller v. Commissioner | |
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Court | United States Court of Appeals for the Second Circuit |
Full case name | Estate of Nelson A. Rockefeller, Deceased, Laurance S. Rockefeller, J. Richardson Dilworth and Donal C. O'Brien, Jr., Executors and Margaretta F. Rockefeller v. Commissioner of Internal Revenue |
Argued | April 22, 1985 |
Decided | May 24, 1985 |
Citation(s) | 762 F.2d 264; 56 A.F.T.R.2d 85-5094; 53 USLW 2620; 85-1 USTC (CCH) ¶ 9429 |
Case history | |
Prior history | 83 T.C. 368 (1984) |
Court membership | |
Judge(s) sitting | Wilfred Feinberg, Henry Friendly, Jon O. Newman |
Case opinions | |
Majority | Friendly, joined by Feinberg, Newman |
Laws applied | |
Internal Revenue Code § 162(a) | |
Keywords | |
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