United States v. General Dynamics Corp.
{'<entity_0>': 'United States v. General Dynamics Corp.', '<entity_1>': 'Internal Revenue Code'}
[['United States v. General Dynamics Corp.', 'main subject', 'Internal Revenue Code']]
<entity_0>, 481 U.S. 239 (1987), is a United States Supreme Court case, which hold that under 162(a) of the <entity_1> (26 U.S.C.
['legal case', 'United States Supreme Court decision']