Joseph v. Commissioner
United States Tax Court
1. Deductions -- Legal Expenses. -- Petitioner, an attorney at law, was convicted of the crime of subornation of perjury. He was also disbarred by reason of such conviction. Held, claimed deduction of legal expenses incurred in defense of criminal prosecution and disbarment disallowed.
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1. Deductions -- Legal Expenses. -- Petitioner, an attorney at law, was convicted of the crime of subornation of perjury. He was also disbarred by reason of such conviction. Held, claimed deduction of legal expenses incurred in defense of criminal prosecution and disbarment disallowed. Commissioner v. Heininger, 320 U.S. 467, distinguished. 2. Casualty Loss. -- Held, in absence of evidence showing Commissioner's determination of amount of fire loss to be in error, Commissioner's determination sustained.
1Opinion of the Court
OPINION.
Tietjens, Judge:
We have held in a number of cases beginning as early as Sarah Backer, 1 B. T. A. 214, that legal expenses incurred in the unsuccessful defense of a criminal prosecution are not deductible. Norvin R. Lindheim, 2 B. T. A. 229; B. E. Levinstein, 19 B. T. A. 99; Sanitary Earthenware Specialty Co., 19 B. T. A. 641; Estate of John W. Thompson, 21 B. T. A. 568; Burroughs Building Material Co., 18 B. T. A. 101, affd. (C. A. 2) 47 F. 2d 178, and see Anthony Cornero Stralla, 9 T. c. 801.
Petitioner contends, however, that the decision of the Supreme Court in Commissioner v.…
2Cases cited3 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Burroughs Bldg. Material Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Tinkoff v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
3Cited by21 opinions
- Commissioner v. TellierSupreme Court of the United States · 1966
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Riss & Co. v. CommissionerUnited States Tax Court · 1964
- Commissioner of Internal Revenue v. Michael Shapiro and Rae ShapiroCourt of Appeals for the Seventh Circuit · 1960
- M.H. Bell and Bettie Lou Bell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
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