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Home / Case Digests / Second Circuit — Tax Deductions: Curcio v. Comm’r of Internal Revenue

Second Circuit — Tax Deductions: Curcio v. Comm’r of Internal Revenue

U.S. Court of Appeals for the Second Circuit Tax Deductions Ordinary and Necessary Business Expenses Curcio v. Comm’r of Internal Revenue 10-3578-ag(L) Judges Winter, Hall and Chin Background: The petitioner appealed from an order finding deficiencies in the petitioners’ income tax payments and assessing accuracy-related penalties. The petitioners were owners of four small businesses that enrolled in purported life insurance ...