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・ Smith v Croft (No 2)
・ Smith v Eric S Bush
・ Smith v Gardner Merchant
・ Smith v Glasgow City District Council
・ Smith v Hughes
・ Smith v Knights of Columbus
・ Smith v Land and House Property Corp
・ Smith v Leech Brain & Co Ltd
・ Smith v Littlewoods Organisation Ltd
・ Smith v Parsons
・ Smith v Smith
・ Smith v. Allwright
・ Smith v. Board of School Commissioners of Mobile County
・ Smith v. Bolles
・ Smith v. California
Smith v. Commissioner
・ Smith v. Doe
・ Smith v. Goguen
・ Smith v. Kansas City Title & Trust Co.
・ Smith v. Maryland
・ Smith v. Pilots Union
・ Smith v. Spisak
・ Smith v. Summit Entertainment LLC
・ Smith v. Texas
・ Smith v. Texas (2007)
・ Smith v. United States
・ Smith v. Van Gorkom
・ Smith Valley, Indiana
・ Smith Valley, Nevada
・ Smith Village, Oklahoma


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Smith v. Commissioner : ウィキペディア英語版
Smith v. Commissioner

Smith v. Commissioner, 40 B.T.A. 1038 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.
==Academic commentary==
The Smith decision demonstrates that it is the basic terms of existence of a person ''already at work'' that mark the boundary between business and personal expense.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Smith v. Commissioner」の詳細全文を読む



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