Josephs v. Commissioner
United States Tax Court
From 1930 to 1941 petitioner's decedent acted as an administrator of an estate. During the taxable year 1941 he expended $ 1,500 representing attorney's fees and $ 10,000 in settlement of an action brought by the dissatisfied heirs.
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From 1930 to 1941 petitioner's decedent acted as an administrator of an estate. During the taxable year 1941 he expended $ 1,500 representing attorney's fees and $ 10,000 in settlement of an action brought by the dissatisfied heirs. Held, that the activities of petitioner's decedent in the administration of the estate were not sufficient to constitute a trade or business and therefore the amounts expended by petitioner's decedent in connection with the suit brought by the heirs are not deductible as ordinary and necessary business expense under section 23 (a) (1) (A) of the Internal Revenue…
1Opinion of the Court
OPINION.
ARUndell, Judge:
This proceeding arises from the decision of the Circuit Court of Appeals for the Eighth Circuit in Commissioner v. Josephs, 168 Fed. (2d) 233, wherein our decision in H. Y. Josephs, 8 T. C. 583, was reversed and the cause remanded to this Court with instructions for us to make an additional finding of fact.
In H. Y. Josephs, supra, we held that petitioner’s decedent, who had acted as an administrator of an estate with the expectation of profit, was entitled to deduct in 1941, as nontrade or nonbusiness expense under section 23 (a) (2) of the Internal Revenue Code,…
2Cases cited2 opinions
- United States v. PyneSupreme Court of the United States · 1941
- Josephs v. CommissionerUnited States Tax Court · 1947
3Cited by17 opinions
- Uhlenbrock v. CommissionerUnited States Tax Court · 1977
- Seidler v. CommissionerUnited States Tax Court · 1952
- Fayen v. CommissionerUnited States Tax Court · 1960
- Estate of Hall v. CommissionerUnited States Tax Court · 1951
- Hall v. CommissionerUnited States Tax Court · 1951
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