Legal Opinion
Samuel Galewitz and Marian Galewitz v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 2, 1969No. 264, Docket 32814PublishedCited by 8 opinions
1Opinion of the Court
McLEAN, District Judge:
Samuel and Marian Galewitz filed a joint income tax return for the calendar year 1961 in which they took a deduction for legal fees in the amount of $11,-568.95 which Samuel Galewitz paid in that year to attorneys who had represented him in successfully defending an action brought against him and others in the Supreme Court, New York County, by his step-mother, Hannah Galewitz. The Commissioner disallowed the deduction on the ground that the fees constituted “expenses paid * * * in defending * * * title to property” within the meaning of Section 1.212-1 (k) of the…
2Cases cited10 opinions
- Newman v. DoreNew York Court of Appeals · 1937
- Hochschild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
- Safety Tube Corp. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
- Larchfield Corporation v. United StatesCourt of Appeals for the Second Circuit · 1966
- Sergievsky v. McNamaraDistrict Court, S.D. New York · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of Richard Baier v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1976
- Loretto Literary & Benevolent Institution v. Blue Diamond Coal Co.Court of Chancery of Delaware · 1982
- Orlo G. Burch and Marjorie C. Burch v. United StatesCourt of Appeals for the Second Circuit · 1983
- Southland Royalty Co. v. United StatesUnited States Court of Claims · 1978
- Jane K. Nickell, Now Jane K. Johnson by Marriage, and Joan D. Kincaid v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
3 more not listed; retrieve them via the Exa API.