J. Bryant Kasey and Maryann Kasey v. Commissioner of Internal Revenue

The taxpayers appeal from a decision of the Tax Court, 54 T.C. 1642, which upheld the Commissioner’s denial of certain deductions claimed by appellants for various litigation-related expenses, and which limited the amount of their deductions for travel expenses to 10-cents a mile.

The litigation in which appellants were involved during the years in which the deductions were claimed appears in Kasey v. Molybdenum Corporation of America, 9 Cir., 1964, 336 F.2d 560. The Tax Court ruled that the expenses attributable to that litigation must be considered to be either related to the defense or…