Brown v. Commissioner
United States Tax Court
1. Held: Legal fees and expenses incurred in settlement of a claim affecting the title to certain property were capital expenditures and not deductible under the provisions of section 23 (a) (2), I. R. C. 2. Held: The period of administration of an estate had terminated in the year the ordinary administrative duties were completed.
1Opinion of the Court
E. W. Brown, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent. Gladys Slade Brown, Petitioner, v. Commissioner of Internal Revenue, Respondent
Brown v. Commissioner
Docket Nos. 21343, 23426, 21344, 23425
United States Tax Court
19 T.C. 87; 1952 U.S. Tax Ct. LEXIS 62;
October 28, 1952, Promulgated
Decisions will be entered under Rule 50.
1. Held: Legal fees and expenses incurred in settlement of a claim affecting the title to certain property were capital expenditures and not deductible under the provisions of section 23 (a) (2), I. R. C.
2. Held: The period of administration of an…
2Cases cited8 opinions
- Beck v. CommissionerUnited States Tax Court · 1950
- Coughlin v. CommissionerUnited States Tax Court · 1944
- Chick v. CommissionerUnited States Tax Court · 1946
- Chick v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Stewart v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
3 more not listed; retrieve them via the Exa API.