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Zaninovich v. Commissioner
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Zaninovich v. Commissioner : ウィキペディア英語版
Zaninovich v. Commissioner
''Zaninovich v. Commissioner,'' 616 F.2d 429 (9th Cir. 1980), is a United States court case about the deductibility of advance payments for tax purposes.
==Issue presented==
Whether a rental payment by a cash basis taxpayer for a lease year that extended eleven months beyond the year of payment is fully deductible in the year of payment as an ordinary and necessary business expense or must be deducted on a prorated basis as a capital expenditure.

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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