Morse v. Helvering

MARTIN, Chief Justice.

This case is brought in this court to review a decision of the United States Board of Tax Appeals affirming a deficiency determined by the Commissioner of Internal Revenue in the income tax return of the present petitioner for the year 1930.

The sole question involved in the case is whether or not certain attorney’s fees and charges paid by petitioner during the taxable year in order to secure the payment of additional income to petitioner as beneficiary of a trust created by will are deductible as ordinary and necessary-business expenses.

The controlling statute in the…