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Friday, July 30th, 2010

West Headnote of the Day – July 30, 2010

West's Key 220 Internal Revenue
West's Key 220V Income Taxes
West's Key 220V(I) Deductions
West's Key 220V(I)1 In General
West's Key 220k3300 k. Evidence.

220 Internal RevenueDeductions are a matter of legislative grace, and the taxpayer has the burden of proving that he or she is entitled to any claimed deductions.
John v. C.I.R., 2004 WL 2526253 (T.C. 2004)

Labels: Headnote of the Day

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