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- Commissioner_v._Groetzinger abstract "Commissioner v. Groetzinger, 480 U.S. 23 (1987) is a decision of the Supreme Court of the United States, which addressed the issue of what qualifies as being either a trade or business under Section 162(a) of the Internal Revenue Code. Under the terms of § 162(a), tax deductions should be granted "for all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business for tax purposes." However, the term "trade or Business" is not defined anywhere in the Internal Revenue Code. The case of Commissioner v. Groetzinger examined what is required for an activity to rise to the level of a "trade or business" for tax purposes. The particular question presented in this case was whether a full-time gambler who made wagers for his own account was engaged in a "trade or business."".
- Commissioner_v._Groetzinger wikiPageExternalLink getcase.pl?navby=CASE&court=US&vol=480&page=23.
- Commissioner_v._Groetzinger wikiPageID "14522854".
- Commissioner_v._Groetzinger wikiPageLength "5329".
- Commissioner_v._Groetzinger wikiPageOutDegree "13".
- Commissioner_v._Groetzinger wikiPageRevisionID "674649284".
- Commissioner_v._Groetzinger wikiPageWikiLink Category:1987_in_United_States_case_law.
- Commissioner_v._Groetzinger wikiPageWikiLink Category:United_States_Supreme_Court_cases.
- Commissioner_v._Groetzinger wikiPageWikiLink Category:United_States_Supreme_Court_cases_of_the_Rehnquist_Court.
- Commissioner_v._Groetzinger wikiPageWikiLink Category:United_States_taxation_and_revenue_case_law.
- Commissioner_v._Groetzinger wikiPageWikiLink Congress_of_the_United_States.
- Commissioner_v._Groetzinger wikiPageWikiLink FindLaw.
- Commissioner_v._Groetzinger wikiPageWikiLink Gambling.
- Commissioner_v._Groetzinger wikiPageWikiLink List_of_United_States_Supreme_Court_cases.
- Commissioner_v._Groetzinger wikiPageWikiLink List_of_United_States_Supreme_Court_cases,_volume_480.
- Commissioner_v._Groetzinger wikiPageWikiLink List_of_United_States_Supreme_Court_cases_by_the_Rehnquist_Court.
- Commissioner_v._Groetzinger wikiPageWikiLink Lists_of_United_States_Supreme_Court_cases_by_volume.
- Commissioner_v._Groetzinger wikiPageWikiLink Supreme_Court_of_the_United_States.
- Commissioner_v._Groetzinger wikiPageWikiLink Tax.
- Commissioner_v._Groetzinger wikiPageWikiLink United_States_Congress.
- Commissioner_v._Groetzinger wikiPageWikiLinkText "Commissioner v. Groetzinger".
- Commissioner_v._Groetzinger arguedate "--12-08".
- Commissioner_v._Groetzinger argueyear "1986".
- Commissioner_v._Groetzinger decidedate "--02-24".
- Commissioner_v._Groetzinger decideyear "1987".
- Commissioner_v._Groetzinger dissent "White".
- Commissioner_v._Groetzinger fullname "Commissioner of Internal Revenue v. Groetzinger".
- Commissioner_v._Groetzinger hasPhotoCollection Commissioner_v._Groetzinger.
- Commissioner_v._Groetzinger holding "Under the terms of § 162, tax deductions should be granted for all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business for tax purposes.".
- Commissioner_v._Groetzinger joindissent "Rehnquist, Scalia".
- Commissioner_v._Groetzinger joinmajority "Brennan, Marshall, Powell, Stevens, O'Connor".
- Commissioner_v._Groetzinger litigants "Commissioner v. Groetzinger".
- Commissioner_v._Groetzinger majority "Blackmun".
- Commissioner_v._Groetzinger scotus "1986".
- Commissioner_v._Groetzinger uspage "23".
- Commissioner_v._Groetzinger usvol "480".
- Commissioner_v._Groetzinger wikiPageUsesTemplate Template:Cite_book.
- Commissioner_v._Groetzinger wikiPageUsesTemplate Template:Infobox_SCOTUS_case.
- Commissioner_v._Groetzinger wikiPageUsesTemplate Template:Reflist.
- Commissioner_v._Groetzinger wikiPageUsesTemplate Template:Tone.
- Commissioner_v._Groetzinger wikiPageUsesTemplate Template:Ussc.
- Commissioner_v._Groetzinger subject Category:1987_in_United_States_case_law.
- Commissioner_v._Groetzinger subject Category:United_States_Supreme_Court_cases.
- Commissioner_v._Groetzinger subject Category:United_States_Supreme_Court_cases_of_the_Rehnquist_Court.
- Commissioner_v._Groetzinger subject Category:United_States_taxation_and_revenue_case_law.
- Commissioner_v._Groetzinger type Article.
- Commissioner_v._Groetzinger type Case.
- Commissioner_v._Groetzinger type LegalCase.
- Commissioner_v._Groetzinger type SupremeCourtOfTheUnitedStatesCase.
- Commissioner_v._Groetzinger type UnitOfWork.
- Commissioner_v._Groetzinger type Article.
- Commissioner_v._Groetzinger type Situation.
- Commissioner_v._Groetzinger type Thing.
- Commissioner_v._Groetzinger type Q2334719.
- Commissioner_v._Groetzinger comment "Commissioner v. Groetzinger, 480 U.S. 23 (1987) is a decision of the Supreme Court of the United States, which addressed the issue of what qualifies as being either a trade or business under Section 162(a) of the Internal Revenue Code.".
- Commissioner_v._Groetzinger label "Commissioner v. Groetzinger".
- Commissioner_v._Groetzinger sameAs m.03d68cm.
- Commissioner_v._Groetzinger sameAs Q5152857.
- Commissioner_v._Groetzinger sameAs Q5152857.
- Commissioner_v._Groetzinger wasDerivedFrom Commissioner_v._Groetzinger?oldid=674649284.
- Commissioner_v._Groetzinger isPrimaryTopicOf Commissioner_v._Groetzinger.
- Commissioner_v._Groetzinger name "Commissioner of Internal Revenue v. Groetzinger".