Opinion
The opinion
MuRdock,
concurring: While, if it were shown that expenses such as these fines were ordinary and necessary in the trade or business, they could be deducted, yet, in this case, it has not been shown that these fines were ordinary and necessary expenses of the petitioner’s business.
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.
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