Legal Opinion
Straub v. Granger
District Court, W.D. Pennsylvania
Decided May 18, 1956No. Civ. A. 9429, 9430, 9431PublishedCited by 5 opinions
1Opinion of the Court
JOHN L. MILLER, District Judge.
Plaintiffs, claiming overpayments of income tax for the year 1945 as a result of the disallowance of legal expenses paid in that year, brought these suits for refunds. In the first two of these actions, which were consolidated for trial, deficiencies in the amounts of $1,201.01 and $952.81 were assessed. In the third an original claim for refund in the amount of $1,312.55 was disallowed.
The questions common to these actions are (1) whether amounts expended by taxpayers as attorneys fees are deductible under Section 23(a) (2) of the Internal Revenue Code of 1939…
2Cases cited18 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- United States v. International Building Co.Supreme Court of the United States · 1953
- Hochschild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
13 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Ruoff v. CommissionerUnited States Tax Court · 1958
- Ruoff v. CommissionerUnited States Tax Court · 1958
- Woodward v. CommissionerUnited States Tax Court · 1968
- Woodward v. CommissionerUnited States Tax Court · 1968