Van Wart v. Commissioner

The sole question for determination is whether an attorney’s fee, paid by the guardian for conducting litiga tion to secure income for his ward, was a business expense within § 214 (a) (1), Revenue Act, 1924, and therefore deductible from the minor’s gross income. The facts, as stated by the court below, were these—

"Catherine L. Van Wart, a minor, was the beneficiary of a trust created by the will of her grandfather, Jenkins Jones, deceased. Dr. Roy M. Van Wart, Catherine’s father, with whom she resided in Orleans Parish, Louisiana, after being confirmed by order of the district court for…