In Re Estate of G. A. Buder, Deceased. G. A. Buder, Jr. v. Commissioner of Internal Revenue

In redetermining the income tax liability of the Estate of G. A. Buder, deceased, of which G. A. Buder, Jr., is the-representative, for the period from the-decedent’s death in April 1954, through December 31, 1954, and for the year-1955, the Tax Court ruled 2 that 90% of the expenses of litigation 3 incurred and', paid by the estate during those taxable-periods in defending against the claims, of Oscar E. Buder in an action brought, by him against G. A. Buder on January-2, 1946, in the Circuit Court of the City of St. Louis, Missouri, was allowable as a deduction from gross income, and that…