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Grynberg v. Commissioner
Taxpayers in the United States often seek to maximize their income and decrease their tax liability by prepaying deductible expenses and taking a deduction earlier rather than in a later tax year. In ''Grynberg v. Commissioner'', the United States Tax Court held that one taxpayer’s prepaid business expenses were not ordinary and necessary expenses of the years in which they were made, and therefore the prepayments were not tax deductible.〔Grynberg v. Commissioner, 83 T.C. 255 (1984). 〕
== The Time Value of Money, or “Why Timing Matters” ==
Prepayment of expenses sometimes allows a taxpayer to take a deduction in an earlier tax year than would otherwise occur. This can have two benefits. First, taking a deduction earlier allows the possibility of earning interest on the money during the time that the money would otherwise have been paid for taxes. See also: The Time Value of Money. Over the long term, using large enough numbers, the benefit might be worthwhile.
Second, there could be a benefit to prepaying expenses if the taxpayer expects to be in a lower tax bracket in the next taxable year. It is more worthwhile for a taxpayer to reduce his taxable income in a year when the income will be taxed at a higher bracket.
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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