Income Tax Keyed to Freeland
Commissioner v. Boylston Market Ass
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- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
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- Brief Facts: A Synopsis of the Facts of the case.
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- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
Taxpayer deducted each year the amount of prepaid insurance premiums applicable to carrying insurance for that year regardless of when the premium was paid. The Commissioner limited the taxpayer’s deductions for the insurance expense to premiums paid during the tax year. The Board of Tax Appeals reversed holding that the taxpayer must deduct on a prorated basis over the life of the asset, which in this case is the insurance coverage.
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