Legal Opinion
Joseph Lewis v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 7, 1958No. 24520_1PublishedCited by 56 opinions
1Opinion of the Court
WATERMAN, Circuit Judge.
The taxpayer appeals from a decision-of the Tax Court, 27 T.C. 158, sustaining-the disallowance by the respondent of certain deductions claimed by the taxpayer-in his income tax returns for the years. 1947, 1948 and 1949. Each of the disallowed deductions was for expense incurred by the taxpayer in connection with litigation stemming from marital discord' between him and his wife. The principal' problem raised on this appeal is the recurring one of ascertaining whether a. taxpayer’s expenses are deductible from gross income under Section 23(a) of the-Internal Revenue…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Lykes v. United StatesSupreme Court of the United States · 1952
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Hochschild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
18 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Reed v. CommissionerUnited States Tax Court · 1970
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Manufacturers Hanover Trust Company, as Trustee Under Indenture Dated November 15, 1927, Made by Henry H. Rogers, Deceased v. The United StatesUnited States Court of Claims · 1963
51 more not listed; retrieve them via the Exa API.