Kleinschmidt v. Commissioner
United States Tax Court
During the taxable year petitioner paid out $ 1,881 as court costs, attorney fees, and other expenses in connection with three libel suits that he brought against certain newspaper publishers for alleged libelous statements made against him as a candidate for circuit judge. Petitioner deducted the $ 1,881 as ordinary and necessary expenses of his law office. Held, the expenditures did not constitute ordinary and necessary expenses of carrying on his trade or business.
1Opinion of the Court
Robert Edward Kleinschmidt, Petitioner, v. Commissioner of Internal Revenue, Respondent
Kleinschmidt v. Commissioner
Docket No. 16357
United States Tax Court
12 T.C. 921; 1949 U.S. Tax Ct. LEXIS 185;
May 31, 1949, Promulgated
Decision will be entered for the respondent.
During the taxable year petitioner paid out $ 1,881 as court costs, attorney fees, and other expenses in connection with three libel suits that he brought against certain newspaper publishers for alleged libelous statements made against him as a candidate for circuit judge. Petitioner deducted the $ 1,881 as ordinary and necessary…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Hochschild v. CommissionerUnited States Tax Court · 1946
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