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  • "Same As": Disabled (fastest) Apply to subjects only Apply to objects only Apply to both subjects and objects (recommended) Apply to subjects, objects and predicates (not recommended on big datasets) Apply to predicates only (special use cases only)

About: Smith v. Commissioner     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : owl:Thing, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)

Smith v. Commissioner, 40 B.T.A. 1038 (1939) is a United States tax case discussing the boundaries of tax deductibility. HELD: * Cost of hiring nursemaids to care for the infant child of a couple, both of whom are employed, not deductible as an ordinary and necessary business expense of the wife.