business-expenses

Case	Title	Lower Court	Docketed	Status	Flags	Tags	Question Presented
24-455	Nnabugwu Eze v. Commissioner of Internal Revenue	Fourth Circuit	2024-10-23	Denied	Response Waived	business-expenses cohen-rule notice-of-deficiency record-keeping statutory-interpretation tax-jurisdiction	Did the Tax Court lack jurisdiction due to improper notice of deficiency and fail to appropriately apply the Cohen rule for estimating business expens…
24-301	William French Anderson, et ux. v. Commissioner of Internal Revenue	Tenth Circuit	2024-09-17	Denied	Response Waived	business-expenses economic-espionage intellectual-property legal-deductibility sixth-amendment trade-secrets	Whether attorney fees incurred in defending against a false criminal claim intended to steal intellectual property are deductible business expenses un…
19-6797	Hal Mark Kreitman v. United States	Eleventh Circuit	2019-12-03	Denied	Response WaivedIFP	business-expenses business-services criminal-activity criminal-liability criminal-offense criminal-procedure employee-liability employee-services employment federal-jurisdiction legal-culpability money-laundering payment-structure	Does an employee's facilitation of a criminal offense, by providing services to a business engaged in criminal activity, make the employee guilty not …