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- Q5152857 subject Q6996306.
- Q5152857 subject Q6996385.
- Q5152857 subject Q6997985.
- Q5152857 subject Q6998918.
- Q5152857 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."".
- Q5152857 wikiPageExternalLink getcase.pl?navby=CASE&court=US&vol=480&page=23.
- Q5152857 wikiPageWikiLink Q11201.
- Q5152857 wikiPageWikiLink Q11268.
- Q5152857 wikiPageWikiLink Q11416.
- Q5152857 wikiPageWikiLink Q2864336.
- Q5152857 wikiPageWikiLink Q5103958.
- Q5152857 wikiPageWikiLink Q6602066.
- Q5152857 wikiPageWikiLink Q6602551.
- Q5152857 wikiPageWikiLink Q6602710.
- Q5152857 wikiPageWikiLink Q6996306.
- Q5152857 wikiPageWikiLink Q6996385.
- Q5152857 wikiPageWikiLink Q6997985.
- Q5152857 wikiPageWikiLink Q6998918.
- Q5152857 wikiPageWikiLink Q8161.
- Q5152857 fullname "Commissioner of Internal Revenue v. Groetzinger".
- Q5152857 type Case.
- Q5152857 type LegalCase.
- Q5152857 type SupremeCourtOfTheUnitedStatesCase.
- Q5152857 type UnitOfWork.
- Q5152857 type Situation.
- Q5152857 type Thing.
- Q5152857 type Q2334719.
- Q5152857 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.".
- Q5152857 label "Commissioner v. Groetzinger".
- Q5152857 name "Commissioner of Internal Revenue v. Groetzinger".