Legal Opinion

Wurts-Dundas v. Commissioner

United States Board of Tax Appeals

Decided October 11, 1929No. Docket No. 26518Published

Attorneys' fees paid by the guardian of the petitioner to assert her rights to one-half of the net income of the trust estate of J. Dundas Lippincott during the life of Isabel A. Lippincott are deductible expenses in the computation of net income.

1Opinion of the Court

MURIEL H. WURTS-DUNDAS, CENTRAL UNION TRUST CO. OF NEW YORK, GUARDIAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Wurts-Dundas v. Commissioner

Docket No. 26518.

United States Board of Tax Appeals

17 B.T.A. 881; 1929 BTA LEXIS 2227;

October 11, 1929, Promulgated

Attorneys' fees paid by the guardian of the petitioner to assert her rights to one-half of the net income of the trust estate of J. Dundas Lippincott during the life of Isabel A. Lippincott are deductible expenses in the computation of net income.

William M. Williams, Esq., and E. B. Quiggle, Esq., for the petitioner.

R. W.…

2Cases cited1 opinion

  1. Wurts-Dundas v. CommissionerUnited States Board of Tax Appeals · 1929

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API