What is Cohan 39 F 2d 540?
What is Cohan 39 F 2d 540? In Cohan v. Commissioner, 39 F. 2d 540, 543–544 (2d Cir. 1930), the Court of Appeals for the Second Circuit held that if the taxpayer has proven deductible expenses but the precise amount remains uncertain, courts can estimate the amount of such expenses.
No records found.