Legal Opinion
Kales v. Commissioner
Court of Appeals for the Sixth Circuit
Decided January 12, 1939No. Nos. 7692, 7693PublishedCited by 27 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
In 1928 and 1930 the petitioner paid out large sums for attorney fees and expenses in connection with suits to recover income taxes paid for the year 1919. The respondent disallowed deductions for such fees and expenses on the ground that they did not constitute “ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business” within the meaning of § 23 (a) of the Revenue Act of 1928, 26 U.S.C.A. § 23, and determined deficiencies. The Board of Tax Appeals consolidated the petitions for review and in each case sustained the…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brewster v. GageSupreme Court of the United States · 1930
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Burnet v. ClarkSupreme Court of the United States · 1932
15 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Boomhower v. United StatesDistrict Court, N.D. Iowa · 1947
- Maloney v. SpencerCourt of Appeals for the Ninth Circuit · 1949
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
22 more not listed; retrieve them via the Exa API.