All case law
Court index
2nd Cir. tax cases
Seeded tax cases from the 2nd Cir. in United States.
Country
United States
Court
2nd Cir.
Cases
1
1930
Cohan v. Commissioner
39 F.2d 540 (2d Cir. 1930)
When the existence of business expenses is established but exact amounts cannot be proved due to lack of records, courts may estimate the deductible amount.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.