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Tax Court In Brief | Kellett v Commissioner | Start-Up, Research Expenses, And Other Itemized Business Deductions - Tax Authorities

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.

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Digital Businesses And Analog Dilemmas: The US Tax Deductibility Of Expenses Incurred By Web-Based Startups - Tax Authorities

In Kellett, supra, the taxpayer launched a retail website in 2002, which he operated until 2007.

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