Welch v. Helvering: Difference between revisions

*{{cite book |title=Tax stories: An in-depth look at ten leading federal income tax cases |chapter=The Story of ''Welch'': The Use (and Misuse) of the ‘Ordinary and Necessary’ Test for the Deductibility of Business Expenses |last=Newman |first=Joel S. |authorlink= |editor=Caron, Paul L. |year=2002 |publisher=Foundation Press |location=New York |isbn=1-58778-403-3 |pages=155–182 |url-access=registration |url=https://archive.org/details/taxstoriesindept0000unse }}