Matches in DBpedia 2015-10 for { ?s ?p "The amounts paid as "interest" in 1953 and 1954 were not deductible from the gross income of the taxpayer and his wife in their joint income tax returns for those years as "interest paid … on indebtedness," within the meaning of 23 of the IRC of 1939 and 163 of the IRC of 1954."@en }
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- Knetsch_v._United_States holding "The amounts paid as "interest" in 1953 and 1954 were not deductible from the gross income of the taxpayer and his wife in their joint income tax returns for those years as "interest paid … on indebtedness," within the meaning of 23 of the IRC of 1939 and 163 of the IRC of 1954.".