Legal Opinion
Brawner v. Burnet
Court of Appeals for the D.C. Circuit
Decided January 9, 1933No. 5583PublishedCited by 11 opinions
1Opinion of the Court
MARTIN, Chief Justice.
The question presented by this case is whether certain sums paid by. a surviving partner in settlement of a suit brought by the wife of his deceased partner, asserting a claim to the assets of the partnership, and for attorney’s fees in connection therewith, may be deducted from gross income as ordinary and necessary expenses incurred in carrying on a trade or business, within the meaning of section 214 (a) of the Revenue Act of 1921 (42 Stat. 239).
It appears that prior to the year 1921 George M. Oyster, Jr., was engaged in the dairy business in the District of Columbia…
2Cases cited5 opinions
- Murphy Oil Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1932
- Commissioner of Internal Revenue v. FieldCourt of Appeals for the Second Circuit · 1930
- Williams v. BurnetDistrict Court, District of Columbia · 1932
- Hutchings v. BurnetCourt of Appeals for the D.C. Circuit · 1932
- Newark Milk & Cream Co. v. Com'r of Internal RevenueCourt of Appeals for the Third Circuit · 1929
3Cited by11 opinions
- JONES'ESTATE v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
- Safety Tube Corp. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
- Ruoff v. CommissionerUnited States Tax Court · 1958
- Burton-Sutton Oil Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1945
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