Ruoff v. Commissioner
United States Tax Court
Attorney expenses incurred to contest Alien Property Custodian's seizure of petitioner's income-producing property, held, comparable to costs of defense of title and, as such, capital expenditures not deductible under section 23 (a) (2), I. R. C. 1939.
1Opinion of the Court
Hermann F. Ruoff and Madeleine duPont Ruoff, Petitioners, v. Commissioner of Internal Revenue, Respondent
Ruoff v. Commissioner
Docket No. 59951
United States Tax Court
30 T.C. 204; 1958 U.S. Tax Ct. LEXIS 196;
May 12, 1958, Filed
Decision will be entered under Rule 50.
Attorney expenses incurred to contest Alien Property Custodian's seizure of petitioner's income-producing property, held, comparable to costs of defense of title and, as such, capital expenditures not deductible under section 23 (a) (2), I. R. C. 1939.
Karl Riemer, Esq., for the petitioners.
Stanley W. Herzfeld, Esq., for the…
Also in this document: Dissent · Fisher; Dissent · Forrester.
2Cases cited54 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Murphy Oil Co. v. BurnetSupreme Court of the United States · 1932
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