Legal Opinion
Blaine M. And Virginia C. Madden v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 9, 1975No. 72-2536PublishedCited by 27 opinions
1Opinion of the Court
ALFRED T. GOODWIN, Circuit Judge:
The Commissioner of Internal Revenue appeals the judgment of the Tax Court determining that legal fees paid by taxpayers are deductible as ordinary and necessary business expenses under section 162(a), Internal Revenue Code of 1954. 1 We conclude that the legal fees were capital expenses, and reverse.
Blaine M. and Virginia C. Madden own and operate a commercial orchard near Brewster, Washington. In 1966, a county public utility district filed two actions to condemn parts of taxpayers’ land for use as a reservoir. Contesting these proceedings, taxpayers…
2Cases cited10 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. TellierSupreme Court of the United States · 1966
- Woodward v. CommissionerSupreme Court of the United States · 1970
5 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Keller Street Development Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Soelling v. CommissionerUnited States Tax Court · 1978
- Wagner v. CommissionerUnited States Tax Court · 1982
- Mosby v. CommissionerUnited States Tax Court · 1986
- BHA Enterprises, Inc. v. CommissionerUnited States Tax Court · 1980
22 more not listed; retrieve them via the Exa API.