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・ Commissioner of Revenue and Finance
・ Commissioner of Supply
・ Commissioner of Taxation (Australia)
・ Commissioner of the NBA
・ Commissioner of the NBL Canada
・ Commissioner of the Ontario Provincial Police
・ Commissioner of the Republic
・ Commissioner of the Republic (Provisional Government)
・ Commissioner of the Revenue
・ Commissioner of Transport for London
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・ Commissioner Service
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・ Commissioner v. Banks
Commissioner v. Boylston Market Ass'n
・ Commissioner v. Duberstein
・ Commissioner v. Early
・ Commissioner v. First Security Bank of Utah, N.A.
・ Commissioner v. Flowers
・ Commissioner v. Glenshaw Glass Co.
・ Commissioner v. Groetzinger
・ Commissioner v. Idaho Power Co.
・ Commissioner v. Indianapolis Power & Light Co.
・ Commissioner v. Kowalski
・ Commissioner v. LoBue
・ Commissioner v. Soliman
・ Commissioner v. Sunnen
・ Commissioner v. Tufts
・ Commissioner v. Wilcox


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Commissioner v. Boylston Market Ass'n : ウィキペディア英語版
Commissioner v. Boylston Market Ass'n

''Commissioner v. Boylston Market Association'', 131 F.2d 966 (1st Cir. 1942)
==Issues==

Whether a cash method taxpayer is limited to the deduction of insurance premiums actually paid in any year or whether he should deduct each year the pro rata portion of the prepaid insurance attributable to that year?

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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