Legal Opinion
H. H. Helgerson and D. F. Helgerson v. United States of America, Frank C. Powell, Jr., and Doris Dae Powell v. United States
Court of Appeals for the Eighth Circuit
Decided June 19, 1970No. 19848_1PublishedCited by 24 opinions
1Opinion of the Court
MATTHES, Circuit- Judge.
In these actions separately instituted and later consolidated, appellees seek refunds of Federal income taxes paid for the years 1961 and 1962. Taxpayers in each case are husband and wife, having filed joint Federal income tax returns for the years in question. All parties agreed that the only issue for determination was whether each pair of taxpayers was entitled to deduct on their 1961 and 1962 joint returns, as ordinary and necessary nonbusiness expenses under 26 U.S.C. § 212, certain attorneys’ fees and expenses incurred in litigation instituted in connection with…
2Cases cited15 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Commissioner v. TellierSupreme Court of the United States · 1966
- Woodward v. CommissionerSupreme Court of the United States · 1970
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
10 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Newark Morning Ledger Company, a Corporation of the State of New Jersey v. The United States of AmericaCourt of Appeals for the Third Circuit · 1976
- Alexander v. Internal Revenue Service of the United StatesCourt of Appeals for the First Circuit · 1995
- Reed v. CommissionerUnited States Tax Court · 1970
- Alexander v. CommissionerUnited States Tax Court · 1995
- Baier v. Comm'rUnited States Tax Court · 1975
19 more not listed; retrieve them via the Exa API.