From our private database of 46,200+ case briefs, written and edited by humans—never with AI.
Primuth v. Commissioner
United States Tax Court
54 T.C. 374 (1970)
- Written by Joanne Turner, JD
Facts
David Primuth (plaintiff), while employed as a corporate executive by Foundry Allied Industries, Inc. (Foundry), paid an employment agency to find him a new job. The agency succeeded in finding him an executive position with a different company, and this position required no new or different qualifications from those for his position with Foundry. Primuth sought to deduct the agency’s fee as a business expense. The commissioner of Internal Revenue (defendant) denied the deduction, deeming the agency fee to be a nondeductible personal expense. Primuth appealed to the United States Tax Court.
Rule of Law
Issue
Holding and Reasoning (Sterrett, J.)
Concurrence (Tannenwald, J.)
Dissent (Tietjens, J.)
What to do next…
Here's why 790,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,200 briefs, keyed to 988 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
