Commissioner v. Groetzinger
{'<entity_0>': 'Supreme Court of the United States', '<entity_1>': 'Commissioner v. Groetzinger', '<entity_2>': 'Internal Revenue Code', '<entity_3>': 'decision'}
[['Commissioner v. Groetzinger', 'court', 'Supreme Court of the United States'], ['Commissioner v. Groetzinger', 'main subject', 'Internal Revenue Code'], ['Commissioner v. Groetzinger', 'significant event', 'decision']]
<entity_1>, 480 U.S. 23 (1987), is a <entity_3> of the <entity_0>, which addressed the issue of what qualifies as being either a trade or business under Section 162(a) of the <entity_2>.
['legal case', 'United States Supreme Court decision']